082324 Friday Staff ReportCity 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: Aug. 23, 2024
TO: The Honorable Mayor Hudspeth and Council Members
FROM: Sara Hensley, City Manager
SUBJECT: Friday Staff Report
Upcoming Meetings
A.Public Utilities Board on Monday, August 26, 2024, at 9:00 a.m. in the City Council
Work Session Room.
B.Cancelled - Zoning Board of Adjustment on Monday, August 26, 2024, at 5:30 p.m. atthe Development Service Center.
C.Special Called Council Meeting on Tuesday, August 27, 2024, at 1:00 p.m. in the CityCouncil Work Session Room.
D.Mobility Committee on Wednesday, August 28, 2024, at 10:00 a.m. in the City Council
Work Session Room.
E.Civil Service Commission on Wednesday, August 28, 2024, at 1:00 p.m. in the HumanResources Training Room.
F.Planning and Zoning Commission on Wednesday, August 28, 2024, at 5:00 p.m. in the
City Council Work Session Room & Council Chambers.
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.Downtown Street Closures – On Aug. 22, staff learned additional segments from Hickory
Street to McKinney Street are included in the Texas Department of Transportation
(TxDOT) downtown road construction project. In previous communications, the portionsof Elm and Locust Streets on the Square were not included in the project scope. Thesesections of the roadways are now included, and construction will begin on Monday, Aug.26. There are unanticipated disruptions not outlined in the initial project briefing and will
impact traffic and parking. Staff are working over the next few days to reduce any related
disruptions.
Road construction will consist of both lanes of each road, resulting in simultaneous closures. Intersections will remain open.
•N. Locust Street, between E. Hickory and McKinney Street
•N. Elm Street, between E. Hickory Street & McKinney Street
TxDOT has indicated that the road rehabilitation will begin on Monday, Aug. 26, and is
anticipated to be completed by Monday, Sept. 30.
Recognizing the impact this will have on the businesses on the Square, the City is actively engaging our business community to address concerns, discuss potential solutions, and provide support during this period.
Staff contact: Cassey Ogden, City Manager’s Office
B.Drought Plan – On Aug. 20, the City of Denton entered Stage Two of its DroughtContingency Plan after exceeding daily water treatment capacity for three consecutive
days. As a result, residents and businesses must adhere to increased water conservationmeasures, including an outdoor irrigation schedule limited to one day per week.While our water supply remains healthy, these measures ensure sustainable usage duringthe repair period.
Watering of lawns and gardens is permitted only once a week. Residents and businessesshould refer to the designated watering day for their property based on the last digit of theiraddress; the attached flyer was distributed through the City’s platforms and social mediachannels.
The City is actively monitoring compliance with these measures. The current situation arises from unexpected but necessary repairs on two damaged filters at the Lake Lewisville treatment facility, which have temporarily reduced treatment capacity. The filter repairs are underway, with a return to total capacity by mid-Sept.
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For additional information on water conservation tips, the watering schedule, and resources available to assist with compliance, please visit Water Wise Denton: https://www.discussdenton.com/water-wise-denton.
Staff contact: Stephen Gay, Water Utilities
C.Budget Simulation Tool – The ‘Balancing Act’ simulation tool is now available online.This tool enables residents to simulate budget scenarios and redistribute funds accordingto their preferences. Feedback and comments provided by residents will be shared with the
City Council on Sept. 10. The Marketing & Communications department will distribute
communication to residents through various online and social media platforms to provideinformation on how to access the simulation tool. The budget simulation will be posted onthe City’s homepage at www.cityofdenton.com and accessed with the followingURL: www.cityofdenton.com/finance. Staff contact: Matt Hamilton, Finance
Responses to Council Member Requests for Information
A.City Drainage Vegetation – On Aug. 14, Council Member Byrd inquired about thefrequency of mowing in the city’s drainage ways needing attention. Staff confirmed
mowing was completed during the week of Aug. 19, and the agreement provides 12 mows
a year. Inquiries regarding overgrown vegetation in city drainage ways can be directed toEngage Denton or Denton311@cityofdenton.com. Staff contact: Ziad Kharrat, Parks andRecreation
B.Stop Sign Damage and Pothole Repairs – On Aug. 18, Council Member Holland reported
a damaged stop sign and requested pothole repairs on Hobson Lane and Carroll Boulevard.The stop sign was repaired, and both potholes were patched. Staff contact: Ethan Cox,Streets
C.Vape & Smoke Shops: On Aug. 19, Council Member Byrd shared an inquiry regarding the
number of vape/smoke shops in the City of Denton. There are approximately 40 dedicatedvape and smoke shops throughout the City, for which the City has issued eight new usepermits since 2022. The Denton Development Code allows for smoke shops (includingvape shops) in four different commercial-based zoning districts, including Mixed-Use
Downtown, Mixed-Use Regional, Suburban Corridor, and Highway Corridors. Staff
contact: Scott McDonald, Development Services.
D.Stop Sign on Shady Oaks and Duncan - On Aug. 22, Councilmember Holland reported astop sign was down at the intersection of Shady Oaks Drive and Duncan Street. On-call
staff were dispatched, and the stop sign was repaired on Aug. 22. Staff Contact: Ethan Cox,
Streets
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Intergovernmental Affairs
On Aug. 20, the City Council approved a contract with Hance Scarborough, LLP, as the City of
Denton's new state legislative consultant. Hance Scarborough, LLP, brings extensive experience
in advancing municipal issues at the Texas State Capitol in Austin and will be a valuable asset to both the City and its residents. The Texas Legislature meets biennially in odd-numbered years from January to June, during which nearly 8,000 bills are typically filed. Hance Scarborough will assist the Chief of Staff with bill tracking, policy analysis, and advocacy efforts on behalf of the
City.
Staff contact: Kristi Fogle, Chief of Staff
Information from the City Manager
From time to time, I would like to share local government-related resources that I find insightful,
interesting, or timely with the City Council. These may be studies, periodicals, reports, or web resources. My intent is to make the Council aware of broad perspectives and discussions and not to suggest any policy or service change. – Sara
Communities around Texas are tightening the proverbial budget belt with a shrinking revenue
outlet. Over the next several years, cities will need to carefully weigh where budget funds are allocated and consider that the budget constraints provide an opportunity to reevaluate how cities operate and identify areas that need revamped processes.
The article below illustrates the challenges that many communities across the state face and their approach.
Waco considers redirecting $1.8M away from local nonprofits over next 5 years
Upcoming Community Events and Public Meetings
Please visit the City of Denton website for upcoming community events and details.
Attachments
A.Watering Schedule Stage Two Drought Plan ......................................................................6
Informal Staff Reports
A.2024-032 Reappraisal Plan from Denton Central Appraisal District .................................7
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Information
A.Council Requests for Information .....................................................................................108
B.Public Meetings Calendar .................................................................................................110
C.Future Work Session Items ...............................................................................................114 D.Street Closure Report ........................................................................................................115
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Date: August 23, 2024 Report No. 2024-032
INFORMAL STAFF REPORT TO MAYOR AND CITY COUNCIL
SUBJECT:
Notice of Public Hearing on Denton Central Appraisal District 2025-2026 Reappraisal Plan.
BACKGROUND:
The Denton Central Appraisal District (DCAD) will hold a public hearing on its biennial Reappraisal Plan for the 2025-2026 appraisal year on Sept. 05, 2024, at 3 p.m. at 3901 Morse Street, Denton, Texas. A Reappraisal Plan is required by the Texas Property Tax Code, section
6.05(i) and 25.18 at least once every three years.
The draft 2025-2026 biennial Reappraisal Plan is attached for review. Once the plan has been approved by the DCAD Board of Directors and the Texas Comptroller’s Office, the final plan will be forwarded to the City.
STAFF CONTACT:
Jessica Williams, Chief Financial Officer
Jessica.JWilliams@cityofdenton.com (940) 349-8244
REQUESTOR:
Staff initiated.
PARTICIPATING DEPARTMENTS:
Finance Department
STAFF TIME TO COMPLETE REPORT:
0.5 hour
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Notice on Public Hearing On
Denton Central Appraisal District
2025-2026 Reappraisal Plan
The Denton Central Appraisal District will hold a public hearing on
the biennial Reappraisal Plan for the 2025-2026 appraisal year.
The public hearing will be held on September 5, 2024 at 3:00 pm
at 3901 Morse Street, Denton, Texas.
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DENTON CENTRAL
APPRAISAL DISTRICT
2025 - 2026
REAPPRAISAL PLAN
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Table of Contents
EXECUTIVE SUMMARY 4
TEXAS PROPERTY TAX CODE REQUIREMENT 5
REAPPRAISAL ACTIVITIES 6
REAPPRAISAL PLAN DEVELOPMENT 8
PLAN REVIEW, AMENDMENTS and ALTERATIONS 10
SCOPE OF RESPONSIBILITIES 11
REVALUATION POLICY 12
PERFORMANCE ANALYSIS 13
ANALYSIS OF AVAILABLE RESOURCES 13
PLANNING AND ORGANIZATION 14
MASS APPRAISAL SYSTEM 14
PILOT STUDY 15
DATA COLLECTION 16
VALUATION METHODS BY PROPERTY TYPE 20
RESIDENTIAL PROPERTY VALUATION 20
COMMERCIAL PROPERTY VALUATION 26
BUSINESS PERSONAL PROPERTY VALUATION 36
MASS APPRAISAL REPORT 44
FINAL PERFORMANCE ANALYSIS 44
LIMITING CONDITIONS 46
Appendix A -Board of Directors 47
Appendix B - Entities 49
Appendix C - Key Personnel 58
Appendix D- Calendar of Events 60
Appendix E - Neighborhood Codes 63
Appendix F - Wardlaw Reappraisal Plan 2025-2026 75
Appendix G - Special Appraisal Procedures 84
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As we progress into the actual reappraisal process, we reserve the right to modify the plan
as required in order to meet the requirements for this office as set forth in the Texas
Property Tax Code.
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EXECUTIVE SUMMARY
Denton Central Appraisal 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.
The Denton Central Appraisal District (DCAD) is a political subdivision of the State of Texas created on January 1,
1980. The provisions of the Texas Property Tax Code govern the legal, statutory, and administrative requirements of
the appraisal district. A 9 member Board of Directors constitute the DCAD governing body. The Chief Appraiser,
appointed by the Board of Directors, is the chief administrator and chief executive officer of the appraisal district.
Appendix A contains a list of Board of Directors members.
Denton Central Appraisal District is responsible for local property tax appraisal and exemption administration for
the taxing units in Denton county. These jurisdictions are located in Appendix B. Each taxing unit sets its own tax
rate to generate revenue to pay for services such as police and fire protection, public schools, road and street
maintenance, recreational facilities, water and sewer systems, and other public services. Property appraisals are
values established by the appraisal district and used by the taxing units to distribute the annual tax burden.
Appraisals are based on each property’s market value.
DCAD also administers and determines eligibility for various types of property tax exemptions that are authorized
by state and local governments; such as homestead, over-65, disabled persons, disabled veterans, and charitable
organizations, and religious exemptions.
A reappraisal plan is required by the Texas Property Tax Code section 6.05(i) and 25.18. A summary of the
reappraisal activities which fulfill these requirements is included in this report.
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TEXAS PROPERTY TAX CODE REQUIREMENT
The Reappraisal Plan
Section 6.05(i) of the Texas Property Tax Code 2023 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.
Section 25.18(a) and (b) of the Texas Property Tax Code 2023 Edition, reads 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).
(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
(7) reviewing the appraisal results to determine value.
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REAPPRAISAL ACTIVITIES
As required by Section 25.18 of the Texas Property Tax Code, Denton Central Appraisal District performs
the following reappraisal activities:
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 onto the computer
assisted mass appraisal (CAMA) software system by the Mapping & Ownership Department. Information
entered includes the grantor, grantee, date of recording, volume, and page. Property identification
numbers are assigned to each parcel of property and remain with the property for its life. 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.
2. Identify and update relevant characteristics of each property in the appraisal record.
Real estate 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 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 property noting its condition, observing and noting any changes to
the property since its last inspection. A picture of the property is taken and a sketch of the improvements
is made, if there is none on 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.
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 can be found in Appendix E. The effects of these forces are used to identify,
classify, and stratify or delineate similarly situated properties into smaller, more comparable and
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manageable subsets for mass valuation purposes. Market sales are examined to confirm which areas are
similar.
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.
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 telephone contact 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 also on local construction surveys. 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 studied for value contributions in each market area and adjustments to cost are
applied to each market area in the form of a market adjustment.
6. Apply the conclusions reflected in the model to the characteristics of the properties being appraised.
By utilizing the age, quality, conditions, construction components and other variables, the model is
developed and applied to all parcels within the market area.
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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REAPPRAISAL PLAN DEVELOPMENT
Revaluation Policy - The Texas Property Tax code under section 25.18 requires each appraisal district to implement
a plan to update the appraised values for real property at least once every three years. DCAD’s current policy is to
conduct a general reappraisal of real and business personal property value annually.
Performance Analysis - The certified values from the previous tax year will be analyzed with ratio studies to
determine the appraisal accuracy and appraisal uniformity overall and by market area within property reporting
categories. Ratio studies will be conducted in compliance with current Standards on Ratio Studies of the
International Association of Assessing Officers.
Analysis of Available Resources – Staffing and budget requirements for tax year 2025 are detailed in the 2025
budget, as adopted by the board of directors. Staffing requirements for each operation and production activity will be
identified and allocated accordingly to meet mandatory timelines. Aerial and oblique images and map layers will be
updated according to available funding and contract specifications. Staffing and budget requirements for the 2026
tax year will be handled in a similar manner and detailed in the 2026 budget, as adopted by the board of directors no
later than September 15, 2025.
Planning and Organization – A calendar of key events with critical completion dates is located in Appendix D.
Mass Appraisal System – Computer Assisted Mass Appraisal (CAMA) system revisions required are specified and
scheduled with the Information Technology division and the district’s software vendor. All computer forms and IT
procedures are reviewed and revised as required.
Data Collection – Field and office procedures will be reviewed and revised as required for data collection.
Activities scheduled for each tax year include, discovery and listing of new construction, demolition, and
remodeling; re-inspection of problematic market areas and the universe of properties on a three year cycle, as
feasible; and verification of sales data and property characteristics. Re-inspection of properties will be completed by
physical inspection or by other reliable means of identification, including deeds or other legal documentation, aerial
and oblique imagery, street-level photographs, surveys, maps, and property sketches.
Analysis-Current market data will provide guidelines for the revision of mass appraisal models. These revised
models will be tested using ratio studies conducted by property type and market areas. Ratio studies will be
conducted in accordance with IAAO standards. The ratio studies determine the accuracy, uniformity, and reliability
of estimated values.
Valuation by tax year – Valuation models are specified and calibrated in compliance with supplemental standards
from IAAO and the Uniform Standards of Professional Appraisal Practices (USPAP) using market analysis of
comparable sales, comparable income data, and locally tested cost data. Calculated values are tested for accuracy
and uniformity using ratio studies.
Mass Appraisal Report - Each tax year the Texas Property Tax Code required mass appraisal report will be
prepared and certified by the chief appraiser at the conclusion of the appraisal phase of the ad valorem tax calendar.
The mass appraisal report will be completed in compliance with USPAP Standard 6. The signed certification by the
chief appraiser is compliant with USPAP Standard Rule 6-3.
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Final Performance Analysis – Value defense evidence to be used by the district to meet its burden of proof for
market value and appraisal equity in both informal and formal hearings is specified and tested as applicable. In
addition, Section 5.10 of the Texas Property Tax code requires the State Comptroller Property Tax Assistance
Division to conduct a property value study of each school district within the state at least once every two years. This
study utilizes statistical analysis of sold properties and appraisals of unsold properties as a basis for assessment ratio
reporting.
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PLAN REVIEW, AMENDMENTS and ALTERATIONS
The Board of Directors, acting on a request from the Chief Appraiser, may review, amend or alter this plan, if:
1. The Chief Appraiser’s request is made during a public Board of Directors meeting and is properly listed on
the agenda for the Board meeting; and
2. The Chief Appraiser identifies the portion of the plan to be altered or amended and substantiates the need to
alter or amend the plan.
Calendar Amendments and Alterations – The Chief Appraiser is authorized to administratively amend or alter the
2025-2026 Calendar of key events, shown in Appendix D, as deemed necessary. Calendar changes can be made
periodically and will not be considered alterations or amendments to the plan and do not require action by the Board
of Directors.
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2025-2026 REAPPRAISAL PLAN
SCOPE OF RESPONSIBILITIES
Historical Estimated number of accounts
2020 2021 2022 2023 2024
MH 5,802 5,833 5,863 5,910 5,947
MN 152,586 98,204 96,997 98,459 67,327
P 19,475 21,676 21,616 23,017 23,356
R 313,319 327,978 337,422 346,289 360,347
Grand Total 491,182 453,691 461,898 473,675 456,977
*2020-2021 loss in mineral accounts due to consolidation.
*2023-2024 loss in mineral accounts recorded due to circuit breaker zero values
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REVALUATION POLICY
The Texas Property Tax Code, under Sec. 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 onsite
field review of real property in a portion of the county annually as part of a reappraisal cycle. Business personal
property is verified on an annual basis through various means, including onsite field review, property owner
rendition submissions, and district initiated owner questionnaires.
The Chief Appraiser will provide a notice of appraised value for each property in compliance with Section 25.19,
Texas Property Tax Code.
Appraisal Frequency and Method Summary
Land Appraisal - Vacant rural land is valued 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. Improved residential
properties are delineated by market areas as defined later in this document. 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 on comparable properties.
Commercial Appraisal - Commercial real estate is verified by attempting to field observe 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 Codes. Rendition laws provide additional information on which to base
values of all business personal property accounts.
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PERFORMANCE ANALYSIS
In each appraisal year, the previous appraisal year’s equalized values are analyzed with ratio studies to determine
appraisal accuracy and appraisal uniformity overall. In its annual procedures, the district tests values by market area
within state property reporting categories. Ratio studies are conducted in compliance with the current Standard on
Ratio Studies from the IAAO. Mean, median, and weighted mean ratios are calculated as measures of central
tendency for properties in each reporting category to measure the level of appraisal (appraisal accuracy). In each
reappraisal year this analysis is used to develop the starting point for establishing the level of accuracy of appraisal
performance.
ANALYSIS OF AVAILABLE RESOURCES
Staffing and budget requirements for appraisal year are detailed in the appraisal district budget, as adopted by the
Board of Directors. This reappraisal plan is adjusted to reflect the expected available staffing in appraisal year and
the anticipated staffing for appraisal year. Staffing will impact the cycle of real property re-inspection and personal
property on-site review that can be accomplished in this time period. (See Appendix C for listing of key appraisal
staff)
Changes in legislation involving appraisal districts may occur when the legislature is called into session. These new
laws may require adjustments to the budget, staffing, and programming.
Existing appraisal practices, which are continued from year to year, are identified in procedure manuals and district
staff are appropriately trained in order to keep their skills current. Real property appraisal cost new tables and
depreciation tables are reviewed and updated as necessary based upon cost data obtained from national publications
such as Marshall Valuation Service (Marshall & Swift) and local market data. The preliminary values produced by
these updates are tested against verified sales data and independent fee appraisal reports, and adjustments are made
as necessary to fit the local market area. Income studies by commercial real property use type are conducted and
models are updated from current market data. This includes a review of economic rents and capitalization rates from
the local market, data obtained through ARB hearing process, and information from published sources. Personal
property density schedules are analyzed, tested and updated based on cost data obtained by rendition and ARB
hearing documentation.
Information Technology support is detailed with year specific functions identified by management and system
upgrades are scheduled with the district’s software vendor. Computer generated forms are reviewed for revisions
based on year and reappraisal status. Legislative changes are scheduled for completion and also tested through
coordination between the district's IT department and its software vendor. Existing maps and data requirements are
developed and updates coordinated between the district’s GIS and IT departments in order to make the tools
available to appraisal staff.
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PLANNING AND ORGANIZATION
A calendar of key events with critical completion dates is prepared for the district. This calendar identifies the key
events for developing the appraisal roll (See Appendix D for Calendar of Events.) This plan encompasses the normal
processes carried out for each year by the district, therefore catastrophic events or significant legislative action may
have a detrimental effect to the district’s operations and require changes to this plan.
MASS APPRAISAL SYSTEM
Information Technology (IT) maintains Denton Central Appraisal District's information technology infrastructure.
The various Management Information Support functions include technical support, computer operations,
applications systems development and support, internet support functions, data communications, network and
personal computer workstation support, data management, geographic information systems in support of mapping,
and multiple layers of GIS related intelligence and digital photography for utilization by all operating departments of
the organization. Multiple network servers are in place to support the access through the internal and external
networks for use by individuals. The DCAD data structures reside and are supported by multiple database tables
accessible through the computer workstation and network structure. These systems provide direct support for all
operating departments involved in appraisal functions, customer service, exemption administration and the
Appraisal Review Board support activities. The server data is also utilized to fulfill all the reporting requirements for
the taxing units and the State Comptroller's Property Tax Assistance Division.
Computer Assisted Mass Appraisal (CAMA) system revisions are specified by the district management team and
scheduled with IT and the district’s software vendor. Legislative mandates will be addressed and implemented into
the necessary systems applications. All computer generated forms, letters, notices and orders will be reviewed
annually and revised as necessary.
The district’s website makes a range of information available for public access, including information on appraisal
district operations. The site also provides links to connect users to related websites for taxing units, other appraisal
districts and state government resources. Property owners can access additional online information from Denton
CAD’s website (www.dentoncad.com) that includes property characteristics, preliminary and certified values,
protests and appeal procedures, and property maps.
Real Property Valuation
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. Deeds are processed on an ongoing basis to transfer ownership, establish the basis for land size, and assign
account numbers to newly platted lots as an addition to the appraisal roll. The district will also update and process
exemptions and special use appraisal applications as necessary and applicable.
Cost schedules are tested with market data (sales) to ensure that the appraisal district is in compliance with Texas
Property Tax Code, Section 23.011. Replacement cost new tables as well as depreciation tables are based on cost
data from national publications such as Marshall Valuation Service (Marshall & Swift) and from local market data.
The resulting schedules are tested for accuracy and uniformity using ratio studies.
Land tables are updated using current market data (sales) and then tested with a ratio study.
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Income Schedules are tested to ensure that the appraisal district is in compliance with Texas Property Tax Code,
Section 23.012. Income, expense, and occupancy data is updated in the income models for each property use
category and market area. Property categories are reviewed to ensure their continued applicability. Capitalization
rate studies are completed using current sales data when available, and published sources are also utilized. The
resulting models are tested using ratio study tools.
Market Models are tested to ensure that the appraisal district is in compliance with Texas Property Tax Code,
Section 23.01. Market data such as sales are gathered, entered into the system, and analyzed. They are then tested
with sales ratio reports.
Personal Property Valuation
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.
Appraisal Notices
Appraisal Notices will be sent in accordance with Texas Property Tax Code, Section 25.19. Appraisal notices will be
reviewed for legal sufficiency and correctness. Enclosures will be updated, including the latest version of the
comptroller’s Taxpayer Assistance Pamphlet. Real property notices will generally be mailed in early April and
personal property notices will be mailed in mid-May for each year covered by the plan.
Hearing Process
Appraisal directors & supervisors will conduct training for staff in early April of each appraisal year to ensure
preparedness for informal and formal hearings, which will generally begin in mid-April of each year covered by the
plan. Logistical staff will attend the stated mandated training for ARB members typically held in March.
Revisions and enhancements to existing hearing scheduling procedures for informal and formal appraisal review
board hearings will be reviewed and updated to ensure efficiency and timely certification of the appraisal roll.
Standards of documentation and the appraisal districts hearing evidence will be reviewed and updated to reflect the
current valuation methods and practices. Production of evidence will be tested and compliance with Tax Code
requirements will be ensured.
PILOT STUDY
New or revised mass appraisal models will be tested on randomly selected market areas. Sales ratio studies will be
used to test the models. Actual test results will be compared against anticipated results and those models not
performing satisfactorily will be refined and retested. The procedures used for model specification and model
calibration will comply with USPAP Standard 5 ,Mass Appraisal Development.
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DATA COLLECTION
IDENTIFYING PROPERTY
The Mapping department will gather information from deeds, plats, replats, and other documents filed of record at
the Denton County Courthouse. The department will input & update information into the CAMA system.
IDENTIFYING & UPDATING PROPERTY CHARACTERISTICS
Field appraisers are currently provided with standardized field collection devices in order to verify existing property
characteristics or record new property data. The work assignments are based on the geographic area that is
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 of property has detailed information recorded into the
CAMA system. Each improvement shows the sketch and dimensions, the quality of construction, the year of
construction, the exterior covering, then 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.
Other field inspection resources for all departments 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.
Field and office procedures are reviewed and revised as required for the data collection process. Activities scheduled
for each appraisal year include market area delineation, new construction and demolitions, remodeling, re-inspection
of problematic areas, re-inspection of the universe of properties, verification of sales data, and quality control.
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Departmental Calendar Year Overview
Residential Commercial Personal Property
2025 2025 2025
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
Consider creating an income model for
all commercial property types
Properties that were not rendered in the last
two years will be reviewed with an onsite
field inspection.
Improvement Schedule Review &
Evaluation Review land adjustments Continue audit of exemptions
Neighborhood Code Review &
Evaluation Review Economic unit groups
2026 2026 2026
Consider reassigning appraiser regions to
maximize productivity, staff knowledge,
and continued development.
Consider reassigning appraiser regions &
property types to maximize productivity,
staff knowledge, and continued
development.
Consider reassigning appraiser regions to
maximize productivity, staff knowledge, and
continued development.
Inspections for tagged properties Inspections for tagged properties Inspections for required tagged properties
Review and automate commercial equity
and sales grids
Drive all area for new, existing, moved,
and/or closed accounts
Collect financing data to calculate a
“typical” loan to value ratio
Inspection of non-rendered accounts that
have not rendered in the past two years.
Review all commercial property values
Review the possibility of the CAMA system
to direct by situs in the field for each area.
Review and cleanup market area codes
for uniformity
Software system to develop Online rendition
submission
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Market Area 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 valuation purposes. Delineation can involve the physical
drawing or the market area boundary lines on a map or, it can also involve statistical separation or stratification
based on attribute analysis. These homogeneous properties have been delineated into valuation market areas for
residential & commercial property, as well as property use & submarket for commercial property, but because there
are discernible patterns of growth that characterize a market area, analyst staff will annually evaluate the market area
boundaries or market segments to ensure homogeneity of property characteristics.
New Construction/Demolition
Field and office review procedures for inspection of new construction will be reviewed and revised as required in
order to complete the data collection phase. Field production standards are established and procedures for
monitoring tested to meet field review deadlines. Sources of building permit data is confirmed and system input
procedures are identified in the procedures adopted by the department.
Remodeling
Market areas with extensive remodeling will be identified through permits and on-site inspections will be planned to
verify property characteristic data. Reappraisal of significantly changed properties will take place and values will be
tested with ratio studies before they are finalized.
Re-Inspection of Problematic Market Areas
Real property market areas, stratified by property classification, will be tested for low or high protest volumes; low
or high sales ratios; and high coefficients of dispersion. Market areas that fail any or all of these tests will be
determined to be problematic. Field reviews will be scheduled to verify and correct property characteristics data.
Additional sales data will be researched and verified in order to assess whether the market area is correctly stratified.
In the absence of adequate market data, market area boundary lines may need to be redrawn and clustered for a
representation of the overall market area will be established.
Re-Inspection of the Universe of Properties
Texas Property Tax Code, Section 25.18(b) requires the re-inspection of the universe of properties at least once
every three years. The district’s re-inspection activity is dictated by availability of staff, which is dependent on the
completion of current year protests and certification. Re-inspection of properties will be completed using a
combination of field inspections and office review. Office review of property will include the examination of aerial
photography using the DCAD’s most recently flown oblique and orthographic imagery provided by Pictometry Inc.,
property sketches, existing property characteristics, and existing street-view images captured by district staff.
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Gathering & Verification of Sales Data and Property Characteristics
Sales information will be gathered by the Mapping department & inputted into the CAMA system. Sales information
will be reviewed & verified by the appraisers. Property characteristics data contemporaneous with the date of sale
will be captured. Since Texas does not require full sales disclosure of sales transactions, the district will obtain sales
prices through deeds, voluntarily disclosed closing statements or fee appraisals (usually submitted as evidence in a
protest hearing) buyer and seller mail questionnaires, or third party sources such as real estate agents and market
data vendors.
Quality Control
Appraisal department directors and data management employees conduct on-going quality control of the entire data
entry process. Supervisors and directors verify the accuracy of collected data with periodic on-site field reviews. The
review process may pinpoint areas where additional appraiser training is required.
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VALUATION METHODS BY PROPERTY TYPE
RESIDENTIAL PROPERTY VALUATION
Scope of Responsibility
The Residential Appraisal staff is responsible for developing equal and uniform market values for residential
properties. There were approximately 343,707 residential improved parcels in Denton County in 2024.
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. The Residential Division is responsible for appraising vacant residential lots and tracts in neighborhoods.
State Code Code Description
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 VACANT PLATTED RESIDENTIAL LOT Residential
C3 VACANT LOT OUTSIDE CITY Residential
C5 VACANT LOT WATERFRONT Residential
M1 MOBILE HOME Residential
E1 LAND AND IMPROVEMENTS (NON AG QUALIFIED)Land/Res/Ag
E3 MOBILE HOMES ON NON AG QUALIFIED LAND Land/Res/Ag
E4 VACANT NON QUALIFIED NON HOMESITE LAND Land/Res/Ag
D1 QUALIFIED AG LAND Land/Ag
D2 FARM AND RANCH IMPSS ON QUALIFIED OPEN-SPACE Land/Ag
OA1 INVENTORY, RESIDENTIAL SINGLE FAMILY UNDER 5 Land
OA4 INVENTORY, CONDOS Land
OA5 INVENTORY TOWNHOMES Land
OB2 INVENTORY, DUPLEX Land
OC1 INVENTORY, VACANT PLATTED LOTS/TRACTS Land
OC3 INVENTORY, VACANT LOTS, OUTSIDE CITY Land
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Appraisal Resources
Personnel - The Residential Appraisal staff currently consists of 30 staff members, including one director, and four
supervisors. A detailed count may be found in the adopted budget.
Data gathering - A common set of data characteristics for each residential dwelling in Denton County is collected
in the field and data entered to the CAMA System. Land data resources include property-specific (view attributes,
topography, site plan approvals, sales, listings, and zoning,e.g.) and general (neighborhood trends, investment
criteria,e.g.) data, acquired from field inspection, aerial imagery, public records, owner survey, as well as contract
services that report sale and listing information, general market trend and investment criteria,etc.Denton CAD uses
personal field devices to make data entry more efficient in the field work. These PFD’s will enable the appraiser to
enter data as it is gathered, thus limiting errors and saving time due to not re-writing the gathered data and another
employee interpreting the data. This property-specific data drives the DCAD computer-assisted mass appraisal
(CAMA) approaches to valuation. Residential appraisal also requires verified sales data, actual construction cost
data, and other real estate sources and data. Appraisers also review various real estate related publications to
determine patterns and trends in the market data.
Specific Valuation Objectives
Each year, new land accounts are created by subdivision, condominium declaration, or by split/merge activity. Field
inspections ascertain land characteristics for these new accounts, for the development status of subdivision /
condominium developments that were partially complete in the previous year, and for existing individual properties
or land market areas targeted for review. On an annual basis, in cooperation with Residential and Commercial real
property appraisal divisions, 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
“O” property inventory values.
In addition to properties identified by building permits, sales, protests, and administrative review, Denton Central
Appraisal District proposes to review information as outlined in the Departmental Calendar Year Overview.
New construction/demolition -New construction and office review procedures are identified and revised as
needed. Building permits provided by the cities are a main source of discovering construction or demolition
properties. This data is acquired periodically from the cities and used in identifying properties for annual inspection.
Sales data is researched and verified –Sales with a sales ratio of 75% below or 25% above the Denton CAD
market value must be verified and property characteristics data gathered with the date of sale captured. The sales
ratio formula is Denton CAD appraisal of the property divided by the sales price.
Highest and Best Use Analysis –Highest and best use of property is the reasonable and probable use that supports
the highest present value as of the appraisal date. The highest and best use of residential property is normally its
current use. This being due to the fact that residential development, in most areas, through deed restrictions and
zoning preclude other land uses. Residential valuation reassessment is used in transition areas and areas of mixed
residential and commercial use. In transition areas with ongoing renovations of neighborhoods no longer prosperous,
the appraiser would review the residential property use and determine the highest and best use. Once the conclusion
is made that the highest and best use remains residential, further highest and best use analysis is done to decide the
type of residential use on a neighborhood basis. As an example, it may be determined in a transition area that older,
non-remodeled homes are not the most productive or profitable use, and the highest and best use of such property is
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to demolish the old homes and construct new dwellings. In areas of mixed residential and commercial use, the
appraiser reviews properties on a periodic basis to determine if changes in the real estate market require
reassignment of the highest and best use of a select category of properties. DCAD also complies with the Texas
Property Tax Code Section 23.01(d) regarding a property’s value for a residence homestead.
VALUATION AND STATISTICAL ANALYSIS (Model Calibration)
Cost Schedules
Geographically adjusted, from national publications such as Marshall Valuation Service (Marshall & Swift) cost
schedules utilized are reviewed and adjusted periodically in order to consistently reflect market costs or any
changing economic trends. These are costs compared with sales of new improvements and evaluated from year to
year and indexed to reflect the local residential building and labor market. Costs may also be adjusted for market
area factors and influences that affect the total replacement cost of the improvements in a smaller market area based
on evidence taken from a sample of market sales. The cost schedules are reviewed regularly and any variation
greater than a range of plus or minus 10% from nationally recognized cost schedules is documented.
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.
The District considers all three approaches to value and recognizes the cost approach as an acceptable approach.
Generally for residential property the district considers the market approach a more viable and accurate indicator due
to it's being more sensitive to economic, social and physical characteristics of a given property.
Income Models
The income approach to value may be useful to those real properties that are typically viewed as "income
producing" when sufficient income data is available and where comparable sales are not present. In the current
residential market, the income approach is not generally used.
Sales Information
A sales file for the storage of "snapshot" sales data for vacant and improved properties at the time of sale is
maintained for residential real property. Residential improved and vacant sales are collected from a variety of
sources, including: district survey letters sent to buyers and sellers, field discovery, protest hearings, sales vendors,
builders, realtors and brokers.
A system of type, source, validity and verification codes has been established to define salient facts related to a
property's purchase or transfer and to help determine relevant market sale price information. The effect of time as an
influence on price can be considered by paired sales analysis and applied in the ratio study to the sales as indicated
within each market area. Market area sales reports are generated as an analytical tool for the appraisers in the
development and estimation of market price ranges and property component value estimates. Abstraction and
allocation of property components based on sales of similar property is an important analytical tool to interpret
market sales under the cost and market approaches to value. These analysis tools help determine and estimate the
effects of change, with regard to price, as indicated by sale prices for similar property within the current market.
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Statistical Analysis
The residential appraisal staff performs statistical analysis annually to evaluate whether values are equitable and
consistent with the market. Ratio studies are conducted on residential market areas in the district to judge the two
primary aspects of mass appraisal: accuracy and uniformity of value. Appraisal statistics of central tendency and
dispersion generated from sales ratios are available for each market area and are summarized by year. These
summary statistics including, but not limited to, the weighted mean, median, standard deviation, coefficient of
variation, and coefficient of dispersion provide the directors a tool by which to determine both the level and
uniformity of appraised value on a market area basis. The level of appraised value is determined by the weighted
mean for individual properties within a market area, and a comparison of market area weighted means reflect the
general level of appraised value between comparable market areas. Review of the standard deviation, coefficient of
variation, and coefficient of dispersion discerns appraisal uniformity within and between market areas.
The appraisers, through the sales ratio analysis process, review market areas annually. The first phase involves
market area ratio studies that compare the recent sales prices of market area properties to the appraised values of
these sold properties. This set of ratio studies affords the appraiser an excellent means of judging the present level of
appraised value and uniformity of the sales. Based on the sales ratio statistics and designated parameters for a
valuation update, a preliminary decision is made as to whether the value level in a market area needs to be updated
in an upcoming reappraisal, or whether the level of appraised value is acceptable. The residential appraisers perform
statistical analysis annually to evaluate whether estimated values are equitable and consistent with the market.
Market Area and Market Analysis
Market area analysis of market sales to achieve an acceptable sale ratio or level of appraisal is also the reconciliation
of the market and cost approaches to valuation. Market factors are developed from appraisal statistics provided from
market analyses and ratio studies and are used to ascertain that estimated values are consistent with the market and
to reconcile cost indicators. The district’s primary approach to the valuation of residential properties uses a hybrid
cost-sales comparison approach. This type of approach accounts for market area influences not particularly specified
in a purely cost model.
The following equation denotes the hybrid model used:
MV = LV + ((CN - D) MA)
Market Value = Land Value + ((Cost New – Depreciation) Market Adjustment)
In accordance with the cost approach, the estimated market value (MV) of the property equals the land value (LV)
plus the replacement cost new of property improvements (CN) less depreciation (D) times the market adjustment
factor (MA). The MA is only applied to the improvement value, not the land value. As the cost approach separately
estimates both land and building contributory values and uses depreciated replacement costs, which reflect only the
supply side of the market, it is expected that adjustments to the cost values may be needed to bring the level of
appraisal to an acceptable standard as indicated by market sales. Thus, demand side economic factors and influences
may be observed and considered. These market, or location adjustments, may be abstracted and applied uniformly
within market areas to account for location variances between market areas or across a jurisdiction.
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Market Adjustment
Market Area adjustment factors are developed from appraisal statistics provided from ratio studies and are used to
ensure that estimated values are consistent with the market. The district's primary approach to the valuation of
residential properties is the market or sales comparison approach.
Statistical analysis of present appraised value as compared with recent sales determines the appropriate market
adjustment for a market area. Statistical programs developed by the DCAD Residential Department staff are used to
study market trends and to develop appropriate market adjustments.
Special Appraisal Provisions
Appraisal of Residential Homesteads
Article VIII, Sec. 1(i) of the Texas constitution allows the legislature to limit the annual percentage increase in the
appraised value of residence homestead to 10% under certain conditions. This limitation is commonly referred to as
a Homestead "Capped Value". Sec.23.23 of the Tax Code implements the cap on increases in value. The limited
value begins in the second year the property owner qualifies for a residential homestead exemption. The appraised
value of a qualified residence homestead will be the LESSER of:
● the market value; or
● the preceding year's appraised value PLUS 10 percent PLUS the value of any improvements added since the last
re-appraisal.
The appraised value of a homestead increases 10% annually or until the appraised value is equal to the market value.
If a limited homestead property sells, the cap automatically expires as of January 1st of the year following the sale of
the property and the property is appraised at its market value. The market value of a limited homestead is
maintained, as well as the limited appraised value.
DCAD also complies with the Texas Property Tax Code Section 23.01(d) regarding a property’s value for
a residence homestead.
Residential Inventory
Section 23.12 of the Texas Property Tax Code provides the definition of market value for inventory. Inventory
includes residential real property that has never been occupied as a residence and is held for sale in the ordinary
course of business, if the property is unoccupied, is not leased or rented, and produces no revenue.
Residential inventory is appraised at market value. The market value of residential inventory is the price at which it
would sell as a unit to a purchaser who would continue the business. The land appraisal staff applies the same
generally accepted appraisal techniques to determine the market value of residential real property inventory.
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INDIVIDUAL VALUE REVIEW PROCEDURES
Field Review
The appraiser identifies individual properties in need of field review through examples such as: sales ratio analysis,
ARB hearings, building permits, property owner's requests, aerial photography and other sources.
Sold properties are reviewed on a regular basis to check for accuracy of data characteristics before they are used in
reappraisal analysis.
Increased sales activity can result in a more substantial field effort on the part of the appraisers to review and resolve
sales that fall outside acceptable ranges. Additionally, the appraisers frequently field review subjective data items
such as quality of construction, condition, and physical, functional and economic obsolescence, factors contributing
significantly to the market value of the property.
Office Review
Office reviews are performed in compliance with the International Association of Assessing Officer standards, and
with the guidelines required by the existing classification system. The appraiser may utilize aerial photography as a
means to verify building characteristics and location without an on-site inspection.
Appraisers conduct a routine valuation review of all properties as outlined in the discussion of ratio studies and
market analysis. Previous values resulting from protest hearings, informal negotiation, or litigation are individually
reviewed to determine if the value remains appropriate for the current year.
Once an appraisal Director is satisfied with the level and uniformity of value for each area, the estimates of value are
prepared for a notice of proposed value.
PERFORMANCE TESTS
Sales Ratio Studies
The primary analytical tool used by the appraisal Director to measure and improve performance is the ratio study.
The district ensures that the appraised values produced meet the standards of accuracy in several ways. Overall sales
ratios are generated for each ISD to allow the appraiser to review general market trends within their area of
responsibility, and provide an indication of market appreciation over a specified period of time. In addition to the
sales ratios by school district and market area, sales ratios statistics are also generated.
Management Review Process
Once the proposed value estimates are finalized, the appraisal supervisors review the sales ratios by market area and
present pertinent valuation data, such as weighted sales ratio and pricing trends to the Director of Residential
Appraisal. This review includes comparison of level of value between related market areas within and across
jurisdiction lines. The primary objective of this review is to ensure that the proposed values have met preset
appraisal guidelines appropriate for the tax year in question.
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COMMERCIAL PROPERTY VALUATION
Appraisal Responsibility
Commercial Appraisal operates within the Commercial Department of Denton Central Appraisal District which is
responsible for the valuation of all commercial real property, including land and improvements, located within the
boundaries of Denton Central Appraisal District's jurisdiction. Commercial real property types generally include
multi-family, office, retail, warehouse/manufacturing and various other categories of business related facilities. In
general terms, the commercial appraisal staff is responsible for establishing market value on any real property for
which the highest and best use is determined to be non-residential. There are approximately 37,540 improved
commercial properties.
Commercial appraisal assignments are delineated from residential assignments on the basis of state use code
guidelines established by the State Comptroller. Generally the commercial staff values all commercially improved
properties including apartments, retail, office and industrial. Non-Homestead residential properties located in areas
of transition to commercial, known as interim-use properties, are also valued by the commercial division. Property
data and valuation models for commercial accounts are stored in the CAMA System.
State Code Code Description
B1 REAL, RESIDENTIAL, APARTMENTS Commercial
C2 VACANT LOT COMMERCIAL Commercial
F010 COMMERCIAL BUILDER PLANS - REFERENCE ONLY Commercial
F1 REAL, COMMERCIAL Commercial
F2 REAL, INDUSTRIAL Commercial
F3 REAL - COMMERCIAL MH PARKS Commercial
F4 REAL - COMMERCIAL OFFICE CONDO'S Commercial
D1 QUALIFIED AG LAND Land/Ag
D2 FARM AND RANCH IMPSS ON QUALIFIED OPEN-SPACE Land/Ag
E1 LAND AND IMPROVEMENTS (NON AG QUALIFIED)Land/Res/Ag
E3 MOBILE HOMES ON NON AG QUALIFIED LAND Land/Res/Ag
E4 VACANT NON QUALIFIED NON HOMESITE LAND Land/Res/Ag
Appraisal Resources
Personnel – The Commercial Appraisal Division is currently staffed with 11 staff members including the
Commercial Director and the Supervisor. Appraisal duties and responsibilities are divided by commercial property
type and include Multi-family, Industrial, Office and Retail.
Commercial Appraisal -The Commercial Appraisal Division is responsible for valuing all commercial improved
real property within Denton Central Appraisal District. Appraisers are responsible for all aspects of data collection,
valuation, and valuation appeal (protests).
The assignment of the exact area of responsibility is reviewed and assigned each appraisal year by the Director of
Commercial Appraisal. Appraisers are also given the task of completing field reviews for all permits issued in their
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designated appraisal areas. Appraisers are consistently cross trained so they are knowledgeable and competent to
appraise any/all commercial property types within DCAD’s jurisdiction, even when those properties fall outside of
their assigned area or property type.
Research -Appraisers are responsible for collecting, processing, and maintaining income information that is used in
the valuation process. After the information is processed and verified, the information is entered into the database.
Income information may also be maintained in databases outside of the CAMA system for use during the appeals
season. Sales are collected and processed by the Mapping department.
The commercial appraisal staff is responsible for updating and maintaining the commercial data. This includes the
periodic review and calibration of various cost and depreciation tables.
Data - A standardized set of data characteristics for each commercial property in Denton County is collected and
data entered by the commercial appraisal staff into the CAMA system. This property-specific data drives the three
valuation models. Additional required data includes verified sales of vacant land and improved properties and the
pertinent data obtained from each (sales price levels, capitalization rates, income multipliers, equity dividend rates,
marketing period, etc.). Other data used by the appraisers includes sale listings, fee appraisals, actual income and
expense data (typically obtained through the appeals process), actual 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.
Specific Valuation Objectives
Each year, new land accounts created by subdivision, condominium declaration, or by split/merge activity are
appraised based on recent market data. Field inspections ascertain land characteristics for these new accounts, for the
development status of subdivision/condominium developments that were partially complete in the prior year, and for
existing individual properties or land market areas targeted for review. On an annual basis, in cooperation with
Residential and Commercial real property appraisal divisions, 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, Denton Central
Appraisal District proposes to review information as outlined in the Departmental Calendar Year Overview.
PRELIMINARY ANALYSIS & DATA COLLECTION
Prior to beginning the valuation activities for an appraisal year, the appraisal department management team
completes a review of the results of the preceding year. Budget, calendar issues, and resource availability are all
considered. Appraisal activities must be coordinated between DCAD departments to avoid conflicts and ensure
availability of personnel. Appraisal Review Board activity and value changes during the appeals process are
analyzed. DCAD takes a proactive approach to create organizational efficiencies by reviewing prior year activities
and refining internal processes.
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Area Analysis
Data on regional economic forces such as demographic patterns, regional location factors, employment and income
patterns, general trends in real property prices and rents, interest rates, discount rates, and financing trends,
availability of vacant land, and construction trends and costs are collected from private vendors and public sources.
More detailed analysis is then completed to determine what appraisal area market changes will need to occur during
the upcoming valuation cycle.
Market Area Analysis
A commercial market area, submarket or economic area consists of land and the commercial properties located
within the boundaries of a specifically defined area. A market area consists of a wide variety of both competing and
complementary property types including residential, commercial, industrial and governmental. Market area
delineations can be based on man-made, political, or natural boundaries.
The effects of these forces are used to determine the highest and best use for a property, and to select the appropriate
sale, income, and cost data in the valuation process.
Area identification and delineation by major property use type is a key component in a mass- appraisal, commercial
valuation system. Areas are periodically reviewed to determine if a revised delineation is required.
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 date of valuation. The highest and best use of any given property must be physically possible,
legally permissible, financially feasible, and maximally productive. It is that use that will generate the highest net
return to the property over a period of time. For vacant tracts of land within a jurisdiction, the highest and best use is
considered speculative but market- oriented, and is based on the surrounding land uses in a competing land market
area. The appraiser must consider the most probable use that is permitted under local administrative regulations and
ordinances. While its current zoning regulation may restrict a property's use, the appraiser may also consider the
probability that the zoning could be changed, based on activity in the area and a city's propensity for approving
zoning change requests.
For improved properties, highest and best use is evaluated as currently improved and as if the site were still vacant.
In many instances, the property's current use is the same as its highest and best use. However, the appraiser may
determine that the existing improvements have a transitional use, interim use, nonconforming use, multiple uses,
speculative use, excess land, or a different optimum use, if the site were vacant. Improved properties reflect a wide
variety of highest and best uses which include, but are not limited to: office, retail, apartment, warehouse, light
industrial, special purpose, or interim uses. Proper highest and best use analysis ensures that the most accurate
estimate of market value can be derived.
Market Analysis
A mass-appraisal market analysis relates directly to economic market forces affecting supply and demand that affect
a group of similar or "like" properties. This study involves the relationships between social, economic,
environmental, governmental, and site conditions. Appraisers consider such general market data as submarket
supply and demand, zoning and code restrictions, municipal services, school district characteristics, job growth
patterns, population trends, transportation issues, investment patterns and a myriad of other factors that influence the
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local real estate market. Specific market data is gathered and analyzed including sales of commercial properties, new
construction and other building permit activity, new leases, lease rates, absorption rates, vacancies, typical property
expenses (inclusive of replacement reserves, if recognized by the market), expense ratio trends, and capitalization
rate indicators. This data is used to determine market ranges in price, operating costs and investment return
expectations.
DATA COLLECTION VALIDATION
Data Collection Procedures/Field Inspections
Data collection of commercial real property involves maintaining data characteristics of the property into the CAMA
system. The information contained for each property includes site characteristics, such as land size and topography,
and improvement data such as square footage of the building, actual and effective years of construction, quality of
construction, condition and all of the miscellaneous details. The appraisers are required to use a property
classification system that establishes uniform procedures for the correct listing of real property. All properties are
coded according to a classification system. The appraisers use property classification references during training and
as a guide in the field inspection of property and when adding new properties to the appraisal roll.
When the appraisers are doing field inspections, they review all characteristics of the property and make changes
where there are discrepancies. They review items such as building class, quality of construction, condition, and
physical, functional and economic obsolescence factors contributing to the market value of the property. All
comments, changes, date of inspection are added to the property records.
Commercial Building Permits
Cities within DCAD's jurisdiction have a system of issuing building permits to property owners in order to ensure
that building code standards are followed for all new construction or major remodeling projects. Permits may also be
issued for repair or replacement of plumbing, electrical, HVAC, roofing, foundations, canopies, interior or exterior
finish, parking lots, and ancillary structures. On a regular basis, copies of those permits are either forwarded to
DCAD or downloaded by a DCAD employee from various city websites. Permits are matched to a corresponding
commercial account and pertinent permit data is entered into the CAMA system.
Comparable Sales Data
Commercial sales data is collected and processed by the Mapping department. The sale data is reviewed and verified
by appraisers to determine reliability of the content and the source. Sale details are compiled to create a "snapshot"
of the sold parcels as of the time of sale. A commercial appraiser may conduct a field inspection to verify the
accuracy of the existing property characteristics data.
Income and Expense Data
Income and expense data consists of property rent rolls and income statements and is generally provided by property
owners during the appeals process. The appraisal staff scans the information into the CAMA system or forwards the
data to the support section where it is immediately scanned into the property. The data can be retrieved by appraisers
and processed into the CAMA system income and expense tables. The district also subscribes to several real estate
publications, such as CoStar, Real Capital Analytics and Axiometrics that provide individual summarized income
data within each specified submarket or improved market area. Pertinent income data includes contract and market
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rental rates, asking rental rates, physical and economic vacancies, tenant reimbursements, operating expenses,
capitalization rates, discount rates, lease up projections, and finish out costs.
Sources of Commercial Data
Property specific data is gathered as part of an on-site field inspection. The majority of cost related data is compiled
by subscribing to national publications such as Marshall Valuation Service (Marshall & Swift) and from local
market data. Closing statements, actual cost documents, rent rolls and income statements provided by owners or
agents during the protest and ARB process are considered the most reliable sources of property data. DCAD should
receive all copies of the deeds recorded in Denton County that convey commercially classed properties located
within the DCAD jurisdiction. When a deed involving a change in commercial property ownership is entered into
the DCAD system, data mining techniques are employed to gather as much sale and sale related appraisal
information as possible. Denton Central Appraisal District subscribes to CoStar, a vendor of commercial sale and
property data, and other subscription based data sources. Other sales sources are contacted such as the brokers
involved in the sale, property managers, commercial real estate vendors, Fannie Mae, the Texas State Comptroller's
Property Tax Division and other knowledgeable parties. The commercial appraisal staff attempts to confirm and
verify data from secondary sources. Unlike the majority of states, Texas laws do not require mandatory disclosure of
sale prices. DCAD Commercial sales data is provided by voluntary disclosure or purchased from third party
vendors.
VALUATION APPROACH
The commercial appraisal system, developed and maintained in the CAMA system, consists of mass appraisal
applications of the sales comparison, cost, and income approaches to value. Each approach to value represents a
specific model or formula that defines property characteristics and their relationships in an effort to arrive at an
indication of market value for a given property.
Cost Approach
The very basic valuation model is:
V = LV + (RCN – D)
(Value = Land Value + (Replacement Cost New – Depreciation)
This model represents the formula for the cost approach to value. The formula for a cost driven valuation model
begins with an estimate of replacement cost new (RCN) for all improvements (buildings, fencing, paving etc.) on a
parcel of land. Three forms of depreciation are considered and subtracted from the RCN to result in an estimate of
value for the improved portion of the real estate. The sales comparison approach is typically the most reliable
method to value the underlying land. An overall value is then computed by adding the depreciated value of the
improvements to the value of the land.
Improvement Valuation
Cost model specification involves categorizing or grouping commercial improvements by construction type or use.
The Commercial Department uses a numerical coding system of building classes that represent commercial property
construction. For each building class, key characteristics are used to describe a typical or benchmark property. The
characteristics may include construction quality, plumbing, interior, flooring, roof type, roof materials,
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heating/cooling, exterior, foundation, story height, and number of stories. The Appraisal Manual contains a
description and a list of these specific characteristics for each property class. Additional site improvements for each
building class, such as concrete paving, canopies, garages, and storage buildings are also specified and valued using
the cost approach.
Other key data necessary for cost valuation includes gross building area, year built and effective year of
construction, percent and quality of finish-out, percent of completion, and property condition. A base cost rate is
associated with each commercial building class. An improvement value or replacement cost is then computed by
multiplying the base rate times the structure's gross building area. An improvement can 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.
Depreciation
Accrued depreciation is the sum of all forms of loss affecting the contributory value of the improvements. It is the
measured loss against replacement cost new taken from all forms of physical deterioration, functional and economic
obsolescence. Accrued depreciation is estimated and developed based on losses typical for each property type at that
specific age. Physical depreciation is expressed as a percentage that is computed and subtracted from estimated
replacement cost value. This percentage rate is extracted from depreciation tables and is dependent on the class,
condition, effective age and economic life of each improvement. Individual determinations are made for functional
and economic depreciation rates based on property specific conditions. The sum of the three rates is utilized in the
CAMA application to compute a depreciated improvement value.
Land Valuation
On an annual basis, commercial land values are analyzed by the Commercial Department. The Commercial
Department will review, update and adjust any land parcels.
Sales Comparison Approach
Although all three of the approaches to value are based on market data, the Sales Comparison Approach is most
frequently referred to as the Market Approach. This approach is utilized for estimating land value and also in
comparing sales of similarly improved properties to parcels on the appraisal roll. Sales of similarly improved
properties can also provide a basis for the depreciation schedules in the Cost Approach, rates and multipliers used in
the Income Approach, and as a direct comparison in the Sales Comparison Approach. Improved sales are also used
in ratio studies, which afford the appraiser an excellent means of judging the present level and uniformity of the
appraised values.
The formula for the sales comparison approach is:
Market Value = Sale Price of Comparable Properties adjusted for differences between the
comparables and the subject.
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In this model, market value is a total amount without a separation for improvement and land values. The sales
comparison approach requires an adequate amount of sales data to be accurate. Some commercial property
categories cannot be valued with this technique because of a limited amount of verifiable sales data.
Commercial mass appraisal using sales is specified or defined based on several standardized property characteristics
or comparison fields. Sales within market areas are used to more accurately define market value for that specific
type of property. For commercial properties valued using the Market or Sales method a sales ratio report is
conducted by the market area. The sales ratio report allows the commercial appraiser to determine the market
adjustment necessary by calculating the mean for sales during a given time frame.
Before the market adjustments are defined, the appraisers study and analyze the sales in each market segment. This
market analysis aids in revealing patterns in value that vary due to location, size, age, etc. The appraiser then
determines what market areas have enough credible sales data to make market adjustments based on sales.
Income Approach
The income approach to value is applied to those real properties which are typically viewed by market participants
as "income producing", and for which the income methodology is considered a leading value indicator. The basic
formula for the income approach is:
Market Value = Net Operating Income Divided By Overall Cap Rate.
This is also known as "Direct Capitalization", which is a generally accepted appraisal technique used to convert one
year's stabilized income into an indication of market value. The income approach module provides the mechanism to
capture and specify a property's income characteristics for levels or variable situations known as "Pro Forma",
"Direct Cap" (actual) and "Schedule" (market). These income calculations are under Income Value in separate tabs
in the CAMA income module. A thorough analysis of actual market data is performed by the commercial appraisal
team. The “Direct Cap” allows the appraiser to use actual income characteristics that are property specific to create
an income model individual to the property.
The income approach formula includes gross potential income, economic vacancy, secondary income, total
operating expenses, net operating income and capitalization rate.
The income approach formula is generally expressed the following way. A brief definition of each component of the
formula is listed below.
Gross Potential Rent
Plus
Secondary Income
Minus
Vacancy & Collection Loss
Equals
Effective Gross Income
Minus
Operating Expenses
Equals
Net Operating Income
Then
Net Operating Income/Overall Cap Rate = Value
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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.
Secondary or Other Income - Income, other than rent, such as; laundry rooms, parking, storage area rental, electronic
communication roof space rental, and other sources related to ordinary operation of a property. Can be expressed as
a percentage of GPR or EGR or dollar amount per unit of measure.
Vacancy and Collection (V&C) - Loss in rental income because of economic vacancy, bad debt or economic rental
concessions; often expressed as a percent of GPR; based on market cycles and trends.
Effective Gross Rent (EGI) - Rental Income after subtracting vacancy & rental loss from gross potential rent.
Effective Gross Income - Amount of actual income received from rent and secondary sources.
Operating Expenses - Expenses necessary to maintain a cash flow from the real property (not from the business).
Typical expenses include management, utilities, property insurance, property taxes, repairs and maintenance, etc.
This dollar amount can also be expressed as a percentage or ratio that represents total expenses divided by effective
gross income.
Net Operating Income (NOI) - Income remaining after subtracting operating expenses from Effective Gross Income.
This amount is income before debt service, property depreciation, personal income taxes, amortization, or interest
payments.
Overall Capitalization Rate (OAR) - Rate used to convert income into value. An overall rate represents the
requirements of discount (return), recapture and effective tax rates for the whole property. This is expressed as cap
rate plus tax rate. If the tax rate is "loaded" into the cap rate, then the amount of real estate taxes is removed as an
expense item.
VALUATION PROCESS
Valuation involves the process of estimating and periodically adjusting the mass appraisal formulas, tables, and
schedules to reflect current local market conditions. Three valuation models are utilized in the mass appraisal
process; cost, income and sales comparison models. These are represented as separate options for commercial
valuation in the CAMA system. The CAMA software is developed to create valuation models specified according to
appropriate Uniform Standards of Professional Appraisal Practices and International Association of Assessing
Officers mass appraisal standards and techniques.
Cost & Depreciation Schedules
The cost approach to value is applied to all improved real property utilizing the comparative unit or square foot
method to determine replacement cost new. Replacement cost new should include all direct and indirect costs,
including materials, labor, supervision, architect and legal fees, overhead and a reasonable profit. Development of a
comparative cost unit for each building class involves the utilization of national cost data reporting services as well
as consideration of actual cost information on comparable properties. A base cost rate has been developed for each
building class and represents the replacement cost per unit for a benchmark property for each class.
Accrued depreciation is estimated and developed based on losses typical for each property type at that specific age.
Physical depreciation is the loss in value due to wear and tear and exposure to natural forces. For each major class of
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commercial property, standardized physical depreciation tables have been developed based on physical condition
and the building life expectancy. Effective age estimates are based on the utility of the improvements relative to
where the improvement lies on the scale of its total economic life and its competitive position in the marketplace.
A depreciation calculation override can be used if the condition or effective age of a property varies from the
standard. These adjustments are typically applied to a specific property in the form of physical adjustment,
economic adjustment or functional adjustment.
Final Valuation Summary and Reconciliation
Based on the market data analysis and the methodology described in the cost, income and sales approaches values
are determined by the appraiser for each commercial property. The cost approach mass appraisal model is applied to
every improved property. The final valuation is applied using the cost, sales comparison, or income approach,
depending on the property type and availability of data.
Statistical and Capitalization Analysis
The Commercial Appraisers perform statistical analysis annually to evaluate whether estimated values are equitable
and consistent with the market. Appraisers review every commercial property type annually through the sales ratio
analysis process. Ratio studies are conducted on commercial properties to judge the two primary aspects of mass
appraisal accuracy – level and uniformity of value. Appraisal statistics of central tendency generated from sales
ratios are evaluated and analyzed for the market areas. The level of appraised values is determined by the weighted
mean ratio for sales of individual properties, and a comparison of weighted means reflect the general level of
appraised values.
Potential gross rent estimates, occupancy levels, secondary income, allowable expenses (inclusive of non-
recoverable and replacement reserves), net operating income and capitalization rate and multipliers are continuously
reviewed. Income model estimates and conclusions are compared to actual information obtained on individual
commercial properties during the appeal and protest hearings process, as well as with information received from
published sources and area property managers and owners.
Special Appraisal Provisions
Appraisal of Residential Homesteads
Article VIII, Sec. 1(i) of the Texas constitution allows the legislature to limit the annual percentage increase in the
appraised value of residence homestead to 10% under certain conditions. This limitation is commonly referred to as
a Homestead "Capped Value". Sec.23.23 of the Tax Code implements the cap on increases in value. The limited
value begins in the second year the property owner qualifies for a residential homestead exemption. The appraised
value of a qualified residence homestead will be the LESSER of:
● the market value; or
● the preceding year's appraised value PLUS 10 percent PLUS the value of any improvements added since the last
re-appraisal.
The appraised value of a homestead increases 10% annually or until the appraised value is equal to the market value.
If a limited homestead property sells, the cap automatically expires as of January 1st of the year following the sale of
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the property and the property is appraised at its market value. The market value of a limited homestead is
maintained, as well as the limited appraised value.
DCAD also complies with the Texas Property Tax Code Section 23.01(d) regarding a property’s value for
a residence homestead.
INDIVIDUAL VALUE REVIEW PROCEDURES
Field Review
The appraiser identifies individual properties in critical need of field review through sales ratio analysis. All
properties are periodically reviewed to check for accuracy of property characteristics. Field Reviews of selected
market areas are conducted on an annual basis.
Office Review
Office reviews are conducted on all properties. As authorized by the International Association of Assessing Officer
standards, on properties subject to field inspection and are performed in compliance with the guidelines required by
the existing classification system. The appraiser may utilize aerial photography as a means to verify building
characteristics and location without an on-site inspection.
Valuation reports comparing the previous year’s values against proposed and final values are generated for all
commercial properties. Previous values from protest hearings are reviewed to determine if the value remains the
same for the current year based on sales and market conditions. The percentage of value differences are noted for
each property within a delineated market segment allowing the appraiser to identify, research and resolve value
anomalies before final appraised values are determined. Each appraiser's review is limited to properties in their area
of responsibility or by property type.
Once the appraiser and Director are satisfied with the level and uniformity of value for each commercial property
within the appraiser’s area of responsibility, the estimates of value are prepared to send a notice of proposed
appraised value.
PERFORMANCE TESTS
Sales Ratio Studies
The primary tool to measure appraisal performance is a ratio study. A ratio study compares appraised values to
market values. Sales ratio studies are an integral part of estimating equitable and accurate market values, and
ultimately property assessments for the taxing jurisdictions.
Ratio studies generally have six basic steps: (1) determination of the purpose and objectives, (2) data collection and
preparation, (3) comparing appraisal and market data, (4) stratification, (5) statistical analysis, and (6) evaluation
and application of the results.
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BUSINESS PERSONAL PROPERTY VALUATION
General Overview
Business Personal Property Appraisal of Denton Central Appraisal District is responsible for developing fair and
uniform market value appraisal procedures for business personal property (BPP) located within the district. BPP
account categories: standard business personal property consisting of merchandise, supplies, furniture, fixtures
machinery, equipment and vehicles; leased assets; commercial aircraft and boats; utilities; special inventory for
dealers selling autos, boats and boat trailers, manufactured homes, and heavy equipment; and mineral properties.
There are approximately 20,810 BPP accounts and 69,659 utility and mineral accounts.
State Code Code Description
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
State Code Code Description
G1 OIL AND GAS Wardlaw
J1 REAL & TANGIBLE PERSONAL, UTILITIES, WATER SY Wardlaw
J2 REAL & TANGIBLE PERSONAL, UTILITIES, GAS COMP Wardlaw
J3 REAL & TANGIBLE PERSONAL, UTILITIES, ELECTRIC Wardlaw
J4 REAL & TANGIBLE PERSONAL, UTILITIES, TELEPHONE Wardlaw
J5 REAL & TANGIBLE PERSONAL, UTILITIES, RAILROAD Wardlaw
J6 REAL & TANGIBLE PERSONAL, UTILITIES, PIPELINE Wardlaw
J7 REAL & TANGIBLE PERSONAL, UTILITIES, CABLE TV Wardlaw
J8 REAL & TANGIBLE PERSONAL, UTILITIES, OTHER Wardlaw
J9 UTILITIES, RAILROAD ROLLING STOCK Wardlaw / Texas Comptroller
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Appraisal Resources
Personnel –BPP staff consists of 11 staff members, including one director and one supervisor..
Data – A common set of data characteristics for each account in the district are collected by appraisers in the field,
by phone, and other pertinent sources and are entered into the DCAD computer files by both the appraisal and
support staff. These assigned property characteristics produce a computer-assisted personal property appraisal
(CAPPA) used for comparison purposes when working renditions to determine whether an account’s rendered value
or CAPPA value will be selected by the category appraiser. The category appraisers also utilize the CAPPA system
during the review of their SIC code assignments to value accounts that fail to render.
Specific Valuation Objectives
For the upcoming cycle, Denton Central Appraisal District proposes to identify all new businesses needing to be set
up for appraisal year, track all existing business closures and business relocations within Denton County. Staff will
utilize all available resources to research whether identified businesses have opened, closed or moved to a new
location within Denton County. Staff will re- drive roads to review and update, close and/or pick up new accounts
not currently on the appraisal roll. In addition to properties identified by building permits, sales, protests, and
administrative review, Denton Central Appraisal District proposes to review information as outlined in the
Departmental Calendar Year Overview.
BPP utilizes indicators to highlight account questions or reasons of concern. All such indicators require specific
actions by the appraisers to be notated on the field card.
Criteria for upcoming year’s field inspections and/or indicators requiring action by the appraisers:
1.All new BPP setups.
2.Unrendered properties > $20,000.
3.Relocations/Ownership changes
Review building permits and certificate of occupancy issuances prior to field work to assist field appraisers in
flagging new accounts. The BPP support staff will also assist the field appraisers with researching whether the
businesses have closed or moved to a new location within Denton County.
Adjustment of Criteria for upcoming year’s field inspections and/or indicators requiring action by the appraisers will
vary depending on what results are found from the prior year field work results.
VALUATION APPROACH
SIC Code Analysis
Standard Industrial Classification (SIC) codes were created in the 1930s to develop a plan of business classification
by the Federal Government. These four digit numeric codes are used as the basis for classifying and valuing
business personal property accounts. The North American Classification System (NAICS) was released in 1998 to
replace SIC codes, but the software system used by DCAD has not yet been converted to accept the six digit NAICS
code. Until that conversion is made, SIC codes will continue to be utilized.
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SIC code identification and delineation is the cornerstone of the business personal property valuation system in the
district. All of the analysis work done in association with the valuation process is SIC code specific. DCAD uses
SIC codes to classify local business categories. SIC code delineation is periodically reviewed to determine if further
refinements are necessary.
Highest and Best Use Analysis
The highest and best use of property is the most reasonable and probable use that supports the highest present value
as of the date of the appraisal. The highest and best use must be physically possible, legally permissible, financially
feasible, and maximally productive. The highest and best use of business personal property is normally its current
use.
DATA COLLECTION/VALIDATION
Data Collection Procedures
Appraisal and data collection procedures are maintained in the Business Personal Property Manual and
supplemented with departmental memorandums as needed. Procedures are reviewed and revised to meet the
changing requirements of field data collection. Business personal property appraisers reappraise all businesses each
year through various discovery means and resources.
Sources of Data
Standard Business Personal Property Accounts
Before the field appraisers begin their new-year field work in August/September, a comparison is done between
DCAD active field accounts, internally created reports and third party data providers to assist the appraisal staff with
identifying accounts that are given priority for inspection/re-inspection.
Various discovery publications are utilized which include, but are not limited to, the Texas Department of Motor
Vehicles website, Comptroller’s sales tax permits listings, Texas Secretary of State business organizations website
for corporations, and the County Clerk’s assumed name filings records. This data may be accessed by the field
appraisers during the discovery period from various external and internal databases, and printed data may be filed
with the appropriate field card.
Leased Asset/Special Property at Multiple Locations Accounts
The primary source of discovery for these accounts is the owner renditions submitted in either hard copy or
electronic format by the lessors, or lease companies. BPP renditions have a section requesting information on leased
assets from the lessee. This data is reviewed by the staff to verify the lessor is on the appraisal roll.
Commercial and Business Aircraft & Boat Accounts
The Federal Aviation Administration’s (FAA) website provides DCAD with the commercial aircraft registered in
Denton County. In addition, local airport/airfield management submit listings of commercial and business aircraft
having situs in this district. Commercial boats are identified via renditions.
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Special Inventory Accounts
Monthly statements and annual declaration dealer forms for motor vehicles, boats outboard motors and boat trailers,
heavy equipment, and manufactured homes (as defined by Section 23 of the Texas Property Tax Code) are used for
the discovery and valuation of special inventory accounts. To verify all special inventory dealers are on the appraisal
roll, BPP staff checks with the state agencies responsible for licensing these dealers: Texas Department of
Transportation for motor vehicle dealers, Texas Parks and Wildlife for boat dealers, and the Texas Department of
Housing and Community Affairs for manufactured home dealers. Heavy equipment dealers are not licensed.
Utility, Pipeline and Mineral Accounts
Denton Central Appraisal District contracts with a third party appraisal firm, Wardlaw Appraisal Group, L.C.
(WAG) for the appraisal of the categories identified with G, J, and some L2 State Codes. Uniform Standards of
Professional Appraisal Practices, or USPAP, certification and reappraisal plan information on these properties are
maintained at Wardlaw Appraisal Group offices.
VALUATION AND STATISTICAL ANALYSIS (model calibration)
Cost Schedules
The BPP staff develops the cost schedules (CAPPA grids) specific to the related SIC codes. Cost data is analyzed
from property owner renditions, Settlement and Waiver of Protest documentation, and Appraisal Review Board
(ARB) hearing evidence to produce SIC grids specifically from these sources only when the value data has been
accepted by the appraisal staff. The computation of the SIC grids involves using min, max, mean and percentile
functions on the population of accepted accounts. Schedules are reviewed as necessary to reflect changing market
conditions and are presented exclusively in a reproduction-cost new (RCN) per square foot format.
Statistical Analysis
Summary statistics such as the median, weighted mean, and standard deviation provide appraisers analytical tools by
which to determine both the level and uniformity of appraised value by SIC code. Review of standard deviation can
distinguish appraisal uniformity within SIC codes.
Depreciation Schedule and Other Factors
Although all three approaches to value are considered, Denton Central Appraisal District's primary approach to the
valuation of business personal property is the cost approach. Factors used by DCAD in the development of the
depreciation schedule are based on IAAO standards. Price Indexes and Utilization factors from the Bureau of Labor
and Statistics, and other local factors are used to calculate the current present value factors (PFV) that are applied to
the rendered cost data to calculate the fair market value (FMV) of the fixed assets.
Depreciation and schedules are reviewed and adjusted as needed. Studies of rendered fixed assets provide guidance
for establishing conventions related to specific SIC codes. Any revisions are then adopted and their use is reflected
in all of the calculations for that SIC coded business category. Consistent application of this schedule ensures that
market values are uniform and equal. All rendered assets are initially valued using rendered costs calculated by the
adopted PVF tables, or rendered good faith estimates.
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Computer Assisted Personal Property Appraisal (CAPPA) Valuations
The two main 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 reports. 3) Field inspecting the selected samples. The models are built and
adjusted using internally developed software. The models are then tested against the previous year's data. The
typical cost per square foot is determined by a statistical analysis of the available data using the percentile function
of the population of rendered indexed costs per square foot.
Standard Business Personal Property Account
CAPPA model values are used in the general business personal property valuation program to estimate the value of
new and/or existing accounts for which a property owner's rendition has either not been received or not used to
estimate a 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 rendition’s appraised
value is selected by the assigned category appraiser.
Exemption Application Processing
Freeport Goods (Sec. 11.251) and Goods-In-Transit (Sec. 11.253) annual exemption applications are reviewed by
the BPP Department and either approved, disallowed, or denied as per Section 11.43. The review consists of an audit
of supporting worksheet documents and an analysis of the exemption applications to verify the form’s accuracy. If
no supporting worksheet documents are provided, the application is disallowed and written requests for omitted
documentation are made. Upon the receipt of the worksheet documents, the exemptions are either approved,
modified and approved, disapproved with a written request for additional documentation to support the application’s
claim, or denied with a written letter detailing the status of the application. The BPP department also reviews
Pollution Control exemptions (Sec. 11.31) and abatements.
Certain vehicles specified under Sec. 11.254 that are used for both the production of income and personal use may
receive an exemption for a single vehicle. The exemption applications are reviewed by the appraisal staff and use the
same approval or denial procedures as stated for freeport goods and goods- in-traffic above. A vehicle that has been
granted this exemption is not required to file an annual exemption application unless requested by the chief appraiser
or in cases where there is a vehicle replacement or an ownership change.
Leased Asset/Special Property at Multiple Locations Account
Leased and multi-location assets are valued using the depreciation schedules mentioned earlier. If the asset to be
valued in this category is a vehicle, either the NADA published “trade-in” values or a DCAD depreciation schedule
developed for motor vehicles is used.
Commercial and Business Aircraft
Valuation for commercial aircraft designated as a certified air carrier, and business aircraft used for business
purposes is processed through the utilization of pricing guides as the Aircraft Blue Book Price Guide. The Texas
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Property Tax Code has specific methodology for the valuation and/or allocation of all aircraft used both inside and
outside this state; Sec. 21.05 states the method for valuing commercial aircraft and Sec. 21.055 refers to the
valuation of business aircraft.
Special Inventory
The Texas Property Tax Code provides special valuation procedures for the appraisal of this category of property
consisting of dealer motor vehicles, boats outboard motors and boat trailers, manufactured homes, and heavy
equipment. Annual Dealer Inventory Declaration forms filed by the property owner on or before February 1st are the
basis for the appraisal of special inventory. The declaration form details the dealer’s previous year's Texas sales
(used as the numerator) and divided by either a factor of 12 or the number of months the dealer was open the prior
year (the denominator). This establishes 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 Statement forms that are filed monthly beginning February 10th and ending January 10th of
the following year detail the current year sales for the previous month. Dealers file these forms with both the
appraisal district and the assessor-collector’s office and make monthly property tax payments to the
assessor-collector based on the prior month’s sales.
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INDIVIDUAL VALUE REVIEW PROCEDURES
Rendered BPP Accounts Review
Standard Business Personal Property Account
A BPP smartlist reporting rendered accounts that have been imaged into the system identifies accounts ready to be
processed by the support staff, and after their entry of the rendered information, an additional query alerts the
category appraiser of the rendered accounts ready for their review and value selection. This report also flags
accounts that require special review procedures: accounts that have either increased or decreased their total area
from the prior year; accounts that had a prior year ARB decision thereby compelling the appraiser to analyze that
decision to determine if DCAD has substantial evidence to alter the prior year’s ARB determination for the current
year’s appraisal per Sec. 23.01(c); newly established business accounts; and revisions to SIC cost tables.
Leased Assets
Leased Asset/Special Property accounts that have a high volume of assets and/or vehicles have the highest
percentage of rendered accounts of any BPP category. These renditions are commonly filed by the property owner
in an Excel compatible format via email or CD. The property owner’s spreadsheet is copied over to a template that
also contains a present value factor lookup table. The appraiser assigns taxing entities based on asset/vehicle situs,
the life class is assigned by asset description, and the value is then calculated. After sorting assets by common taxing
entities, a property ID number is assigned to each entity set of assets and the appraiser assigns the value for that
account onto the system. Accounts that are rendered by hardcopy must be manually entered into the template by
support staff or the appraiser.
Commercial and Business Aircraft
The commercial and business aircraft account’s renditions are simultaneously reviewed and valued utilizing a third
party market value appraisal guide.
Special Inventory
Special inventory dealers with a current declaration on file are reviewed by the assigned appraiser to assess their
validity and value based on the prior year’s sales divided by 12 or the total number of months doing business in the
prior year.
Un-Rendered BPP Accounts Review
Standard Business Personal Property Account
BPP accounts that fail to render are scrutinized by the field appraiser during their field work and the category
appraiser prior to 25.19 Notice of Appraised Values are mailed to the property owner. The field appraiser is
responsible for assigning the business category SIC code, the total area of the business, the Quality/Density grid
factors and any comments detailing specific information picked up during field reviews. The category appraiser will
review all un-rendered accounts by SIC code to determine the value in comparison with rendered properties.
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Leased Assets
The appraiser responsible for processing the leased asset accounts will contact properties that have failed to render
to determine the reason why a rendition was not received.
Commercial and Business Aircraft
Un-rendered commercial and business aircraft accounts are valued the same as rendered properties of the same
category, through the utilization of pricing guides such as the Aircraft Blue Book Price Guide with year and model
numbers identified based on the aircraft’s N number.
Special Inventory
Special inventory dealers that fail to render are reported to the State licensing agency responsible for issuing
licenses, in accordance with the State Property Tax Code. The appraiser will compare un-rendered special inventory
accounts with comparable sized dealers of the same category and value the property based on that comparison.
PERFORMANCE TESTS
Ratio Studies
Each year the Property Tax Division of the State Comptroller's Office conducts a Property Value Study (PVS). The
PVS is a ratio study used to measure appraisal district performance. Results from the PVS play a part in school
funding. Rather than a sales ratio study, the personal property PVS is a ratio study using state cost and depreciation
schedules to develop comparative personal property values. These values are then compared to DCAD's personal
property values and ratios are determined.
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MASS APPRAISAL REPORT
Each tax year the Texas Property Tax Code required mass appraisal report will be prepared and certified by the chief
appraiser at the conclusion of the appraisal phase of the ad valorem tax calendar . The mass appraisal report will be
completed in compliance with USPAP Standard Rule 6. The signed certification by the chief appraiser is compliant
with USPAP Standard Rule 6-3.
FINAL PERFORMANCE ANALYSIS
Value Defense
Evidence to be used by the appraisal district to meet its burden of proof for market value and equity in both informal
and formal appraisal review board hearing is specified and tested annually.
A variety of evidence is utilized by the district depending on the property type of the subject of the protest. In
addition, the district updates the evidence supplied to an owner, an agent, or the Appraisal Review Board to be
contemporaneous with the valuation procedures utilized. Some examples of evidence that may be used include, but
are not limited to:
1. Property sales information
2. Property sales adjustment grids
3. Property equity adjustment grids
4. Gross rent/ income multiplier data
5. Proforma and actual income data
6. Property characteristics data including photos, as applicable
7. Aerial photography
8. Cost approach reports, as applicable
9. Property renditions, as applicable
10. Published reports regarding cost, market or income data
11. Schedules and or models utilized
12. Any other information collected by the district
Independent Performance Test
According to Chapter 5 of the Texas Property Tax Code and Section 403.302 of the Texas Government Code, the
State Comptroller's Property Tax Division (PTD) conducts a property value study (PVS) of each Texas school
district within each appraisal district at least once every two years. As a part of this study, the Code also requires the
Comptroller to: use sales and recognized auditing and sampling techniques; review each appraisal district's appraisal
methods, standards and procedures to determine whether the district used recognized standards and practices (MAP
review); test the validity of school district taxable values in each appraisal district and presume the appraisal roll
values are correct when values are valid; and, determine the level and uniformity of property tax appraisal in each
appraisal district. The methodology used in the property value study includes stratified samples to improve sample
representativeness and techniques or procedures of measuring uniformity. This study utilizes statistical analysis of
sold properties (sale ratio studies) and appraisals of unsold properties (appraisal ratio studies) as a basis for
assessment ratio reporting. For appraisal districts, the reported measures include median level of appraisal,
coefficient of dispersion (COD), the percentage of properties within 10% of the median, the percentage of properties
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within 25% of the median, and price-related differential (PRD) for properties overall and by state category (i.e.,
categories A, B, C, D and Fl are directly applicable to real property).
The preliminary results of this study are released in January of the year following the year of appraisal. The final
results of this study are certified to the Education Commissioner of the Texas Education Agency (TEA) in the
following July of each year for the year of appraisal.
This outside (third party) ratio study provides additional assistance to Denton Central Appraisal District in
determining areas of market activity or changing market conditions. Results from Property Value Studies will be
reviewed and analyzed by appraisal managers. Areas or property categories with unsatisfactory ratio results will be
added to the next work plan and next reappraisal cycles.
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Appendix A -Board of Directors
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Denton Central Appraisal District Board of Directors
Roy Atwood Chairman
Charles Stafford Vice Chairman
Ann Pomykal Secretary
Alex Buck Member
Angie Cox Member
Michelle French Member
Rick Guzman Member
Lisa McEntire Member
David Terre Member
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Appendix B - Entities
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Entities
August 2024
Schools
Taxing Unit Taxing Unit Name
S01 ARGYLE ISD
S02 AUBREY ISD
S03 CARROLLTON-FB 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
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Cities
Taxing Unit Taxing Unit Name
C01 AUBREY CITY OF
C02 CARROLLTON CITY OF
C03 THE COLONY CITY OF
C04 CORINTH CITY OF
C05 DENTON CITY OF
C07 FLOWER MOUND TOWN OF
C08 HIGHLAND VILLAGE CITY OF
C09 JUSTIN CITY OF
C10 KRUM CITY OF
C11 LAKE DALLAS CITY OF
C12 LEWISVILLE CITY OF
C13 LITTLE ELM TOWN OF
C14 PILOT POINT CITY OF
C15 PONDER TOWN OF
C16 SANGER CITY OF
C17 ROANOKE CITY OF
C18 KRUGERVILLE CITY OF
C19 HICKORY CREEK TOWN OF
C20 DALLAS CITY OF
C21 COPPELL CITY OF
C22 HACKBERRY CITY OF
C24 OAK POINT CITY OF
C25 LAKEWOOD VILLAGE TOWN
Taxing Unit Taxing Unit Name
C26 ARGYLE TOWN OF
C27 COPPER CANYON TOWN OF
C28 TROPHY CLUB TOWN OF
C29 PLANO CITY OF
C30 DOUBLE OAK TOWN OF
C31 BARTONVILLE TOWN OF
C32 FRISCO CITY OF
C33 NORTHLAKE TOWN OF
C34 SHADY SHORES TOWN OF
C35 CROSS ROADS TOWN OF
C36 FORT WORTH CITY OF
C37 SOUTHLAKE CITY OF
C38 HASLET CITY OF
C39 GRAPEVINE CITY OF
C42 DISH TOWN OF
C44 WESTLAKE TOWN OF
C45 NEW FAIRVIEW CITY OF
C47 CORRAL CITY
C48 PROSPER TOWN OF
C49 CELINA CITY OF
C50 HEBRON CITY OF
C51 PROVIDENCE VILLAGE TOWN
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Special Districts
Taxing Unit Taxing Unit Name
CAD DENTON CENTRAL APPRAISAL DISTRICT
DESD1 DENTON CO EMERGENCY SERVICE DIST 1
DESD2 DENTON CO EMERGENCY SERVICE DIST 2
PID55 WILDRIDGE PID IA 3
PID56 CONSTELLATION LAKE PID
PID57 CONSTELLATION LAKE IMP AREA 1
PID58 CONSTELLATION LAKE FTR IMP
PID59 HUNTER RANCH IMPROVEMENT DISTRICT 1 OF DENTON COUNTY
PID60 COLE RANCH IMPROVEMENT DISTRICT
PID73 VALENCIA PID 2
PID74 LAKEWOOD VILLAGE O&M PID 1
PID75 LAKEWOOD VILLAGE PID 1
PID76 FOREE RANCH PID
PID77 MOBBERLY PID MIA
PID78 MOBBERLY PID IA1
PID79 MOBBERLY PID IA2
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
PLAN BUILDER HOME PLANS
TIF30 PILOT POINT TIRZ 2
TIF31 CELINA TIRZ 4
TIF32 CELINA TIRZ 14
TIF33 CELINA TIRZ 12
TIF34 CELINA TIRZ 8
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TIF35 THE COLONY TIRZ 2
TIF36 FLOWER MOUND TIRZ NO 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
W68 DENTON CO MUD 16
W69 LEGENDS RANCH MUD OF DENTON COUNTY
W70 ROCKY TOP RANCH MUD OF DENTON COUNTY
W71 PONDER FARMS MUD
W72 RIBBONWOOD MUD NO 1 OF DENTON COUNTY
W73 TRADITION MUD 1 OF DENTON COUNTY 1
W74 HIGH POINTE RANCH MUD 1
W75 SANCTUARY MUD 1
W76 SANCTUARY MUD 2
W77 TRADITION MUD OF DENTON COUNTY 2C
W78 TRADITION MUD OF DENTON COUNTY 2D
ESD2 TROPHY CLUB PID NO 1 EMERGENCY SERVICE
G01 DENTON COUNTY
L01 DENTON CO LEVY IMP DIST
MMD1 HIGHWAY 380 MUNICIPAL MANAGEMENT DISTRICT 1
MMD3 NORTHLAKE MUNICIPAL MANAGEMENT DISTRICT 1
MMD4 NORTHLAKE MUNICIPAL MANAGEMENT DISTRICT 2
PID1 LEWISVILLE PID 1
PID10 VALENCIA ON THE LAKE PID
PID11 RAYZOR RANCH PID 1
PID13 THE HIGHLANDS PUBLIC IMPROVEMENT DISTRICT
PID14 RIVENDALE BY THE LAKE PID 1
PID15 THE CREEKS OF LEGACY PID
PID16 RIVERWALK PUBLIC IMPROVEMENT DISTRICT 1
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PID19 HACKBERRY PUBLIC IMPROVEMENT DISTRICT 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 PUBLIC IMPROVEMENT DISTRICT 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
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 PUBLIC IMPROVEMENT DISTRICT
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
PID6 HACKBERRY HIDDEN COVE PUBLIC IMPROVEMENT DISTRICT 2
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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
PID7 NORTHLAKE PID 1
PID70 MOBBERLY PID
PID71 CREEKVIEW PID
PID72 AUBREY PID 1
PID8 HICKORY CREEK PID 1
PID9 HICKORY CREEK PID 2
R01 DENTON CO RECLAMATION, RD & UTL DIST
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 TRZ 2
TIF16 NORTHLAKE TRZ 3
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
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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
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 OF DENTON COUNTY
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 OF DENTON COUNTY
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
W33 NORTH FORT WORTH WCID 1
W37 BROOKFIELD WCID 1 OF DENTON COUNTY
W38 ALPHA RANCH FRESH WCID OF DENTON AND WISE COUNTIES
W39 BELMONT FWSD 1
W41 THE LAKES FWSD
W42 CANYON FALLS WCID 2
W43 OAK POINT WCID 4
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W44 CANYON FALLS MUD 1
W45 BELMONT FWSD 2
W47 DENTON CO MUD 6
W49 DENTON CO MUD 9
W50 DENTON CO MUD 7
W54 DENTON CO MUD 10
W55 BIG SKY MUD
W56 RANCH AT FM 1385 MUD
W57 DENTON CO MUD 8
W59 TRADITION MUD OF DENTON COUNTY 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 OF DENTON COUNTY
W65 NORTHWEST DENTON COUNTY MUD 1
W66 TALLEY RANCH WCID 1
W67 PRAIRIE OAKS MUD OF DENTON COUNTY
X01 TRIBUTE AT THE COLONY - PD18
X02 TRIBUTE AT THE COLONY - PD23
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Appendix C - Key Personnel
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Denton Central Appraisal District
List of Key Personnel
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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Appendix D- Calendar of Events
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2025 CALENDAR OF EVENTS
January 2025 Appraisal Date (except for properties appraised under Sec 23.12(f))
BPP renditions and exempt property applications mailed
March 2025 Field work for real property to be completed
PTAD ARB Training for new members
Oil & Gas Orientation
PTAD ARB Training for existing members
April 2025 Meeting with the City Managers of Denton County
Meeting with the Superintendents and Denton County Judge
Estimates of taxable value sent to entities (sent weekly until certification)
BPP Rendition deadline (without extension request)
Deadline for appraisers to turn work in for data entry
Process real property appraisal notices
Deadline for exemption applications including Ag, Freeport and Pollution
Mail real property appraisal notices
May 2025 Turn records over to the ARB
ARB hearings begin
Mineral notices mailed
BPP rendition deadline (with extension)
Process BPP appraisal notices
Mail BPP appraisal notices
Protest deadline for real property
June 2025 Protest deadline for BPP
Mineral hearings
July 2025 ARB approves records
Chief Appraiser certifies roll
August 2025 EPTS & EARS reports submitted to PTAD
Field work begins for next appraisal year
September 2025 Appraisal date for Sec 23.12(f) properties
**Actual day is tentative.
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2026 CALENDAR OF EVENTS
January 2026 Appraisal Date (except for properties appraised under Sec 23.12(f))
BPP renditions and exempt property applications mailed
March 2026 Field work for real property to be completed
PTAD ARB Training for new members
Oil & Gas Orientation
PTAD ARB Training for existing members
April 2026 Meeting with the City Managers of Denton County
Meeting with the Superintendents and Denton County Judge
Estimates of taxable value sent to entities (sent weekly until certification)
BPP Rendition deadline (without extension request)
Deadline for appraisers to turn work in for data entry
Process real property appraisal notices
Deadline for exemption applications including Ag, Freeport and Pollution
Mail real property appraisal notices
May 2026 Turn records over to the ARB
ARB hearings begin
Mineral notices mailed
BPP rendition deadline (with extension)
Process BPP appraisal notices
Mail BPP appraisal notices
Protest deadline for real property
June 2026 Protest deadline for BPP
Mineral hearings
July 2026 ARB approves records
Chief Appraiser certifies roll
August 2026 EPTS & EARS reports submitted to PTAD
Field work begins for next appraisal year
September 2026 Appraisal date for Sec 23.12(f) properties
**Actual day is tentative.
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Appendix E - Neighborhood Codes
08/2024
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100 DS01026 DS01009MH RE55S05B SE10G01 DS05034 DC08099
MF02S05B1N DS01013B DC26053 DC08082 DS10012 DC12146 DS05034
MF02S09B2 DS05010 DS05204 DC07044 DC07066 DC07227 DC12146
MF05G01C1 DS11073 DS05205 DC07241 DC04056 DC03083 DC07227
MF02C5S05T DS11073MH DS05203 DS05923 DS10020 DC30022 DC03083
DC13022B2 DS0510B DS05202 DS05923N DC07274 DC32013 DC30022
DC16019 DS0510F DS05201 RE10AA001 DC31051 DC32013A DC32013
DC07285 DS01006 DS05200 RE10G01B DS05924 DC32013TH DC32013A
DC05281 DC05320 DS17010N RE10G01BL FL15S10BB DC07143 DC32013TH
OF01A1S05O DC34023MH DS17010 RE10G01 DS07013MH DC08081 DC07143
DC19020L DS02004 DC04087 RE10G01D DS07013 DC33012 DC08081
OF01A1C03P DS05331B DC28042 RE10G01R DS05330 DC07937 DC33012
RE30S11C DC26013 DS02049 SP20G01B DC03010 DC33006 DC07937
DC05948 DS02005 DC10031 DC05008 DC13007 DS14044 DC33006
DS07004 DC36009 DS02051 DS05936 DC05355 DS05155 DS14044
OF01C1S09A DS11067MH DS02045 DC31044 DC05011 DC27018 DS05155
OF01B2S05F AA001HS DS02003 DC31002MH DC34023 DC07058 DC27018
OF01A2S09L AA01G01 DS02012 DS07030 DC33002 DC02006 DC07058
FL15S02FS AA01LAND DS02014 DC13031 DS01001 DS05329 DC02006
DC26055 AA01PAVING DS02002MH DS09005 DC08002 DC11001 DS05329
RE55S05A AA01%DS02043 DC05013 DC17017 DC05375 DC11001
OFA2S05P DC19016 DS02013 DC11024 DS05319 DC07014 DC05375
OFA2S05PW DC26017 DC01001 DC07273 DR07KR01B DC12275 DC07014
DC05016 DC07840 DS0212EQU DC36006 DR07KR03B DC05003 DC12275
DC37001 DS11055 DC07013 DC07845 DR07KR02B OF02C02B DC05003
DC05278B2 WH60S10A DC05108 DC07140 DR14KS01B DC30018 OF02C02B
DC05278 WH60S14A DC05160 DS05335 DR14SA04B DS10005L DC30018
DC12050 DC27010 DC05941 DC12090 DR14SA05B SP20G01CT DS10005L
DC05342 DC09001 DC05373 DC12003 DR07KR03BL DS09003 SP20G01CT
DC05545DP DC34017 DC02161A DC05102 DR07KR02BL DS09013 DS09003
DS10015 DC05296 DC32105 DC05064 DR07KR01BL DS09020 DS09013
DC19001 EX23.93 DC03071T DC05452 DR05DS03BH DS09023 DS09020
DC26001 DC05300 DC03002 DS05015 DR05DS03B DS09024 DS09023
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DS05031 FL00GO1 DC02160T DC07302 DS10051 DS09004 DS09024
DS10021 DC22001 DC02160 DC12541 DC07271 DS09001 DS09004
DS05110 DS01MH DC02160A DC05951 DC05012 DS09002 DS09001
DS0511MH DC31007 DC02160PH DC07242 DC10034 DS09011 DS09002
DC05303 DC26026 RE01G01AB DC05349 DC07243 DS09014 DS09011
DC24005 DC04084 RE01G01AC DC05114 DC12252 DS09009 DS09014
DC24005L MF01S05A1 RE01G01AA DC05204 DC32029 DS09015 DS09009
DS01011 MF01S09A1 RE05G01A DC05204B2 DC12195 DS09017 DS09015
DS105000 MF16G01A1 RE05AS05 DS07060 DC07245 DS09018 DS09017
DS11074 DC130555 RE05AS09 DC20004 DC12281 DS09019 DS09018
DC12283 DC02001 RE05AS10 DC07006 DC12308 DS09021 DS09019
DS05019 DC02003 RE05AS11 DC05205 DC05293 DS09022 DS09021
DS05317 DC34012 RE05G01B DC12004 DC07244 DS09026 DS09022
DC04012 DC29001 RE05BS05 DC05005 DC09005 DS09012 DS09026
DS14035MH DC07272 RE05BS09 DC05005TH DS12021 DS09023TH DS09012
DC05277 DC127074 RE05G01C DS07059 DC12029B DC12087 DS09023TH
DS14001 DC26026F RE05CS05 DS02044 DC12001B2 DC13022 DC12087
DC05318 DC26026BH RE05CS09 0 DC12001B DC08084 DC13022
DC05308F DC26026BL RE05AA01 DC12226 DC12001F DC08085 DC08084
DC05955 DC26026MH WH05G01 DC36017 DC12400 DC07016 DC08085
DC19010RV OF01A1S05A RE20G01TL SP11G01 DC12012 DC07843 DC07016
DS05011 DS01034 RE20GO1T DS14002 DC12001 DC02063 DC07843
DC04074 DS01003MH DC26064 DC07007 MF01C4S05 WH10G01 DC02063
DS01012 DS01009 DS11080 DC02004 DC13040 DC02059HB2 WH10G01
DC15012 DS01009BH DC05085 DC02141 DC05358 DC05944 DC02059HB2
DS05012 DS01009B DS05333 DC27033 DC02054 DC36007 DC05944
DC19018MH DS01009F DS05934 FL15S10BC DC05208 DC27005 DC36007
DC27005 DC03030 DS17003 MHPARKS DS09PASTUR DC32211 DS01031
DC08099 MF01G01CO DC02060 DC26049 DS10PASTUR DS14084 DC05600
DC08206 COMN-AREAS DC02061 DC05214 DS11PASTUR DC27008 FL20G01A
DC12034 SC01G01A1 WH25G01 DC13885 DS13PASTUR DC30007 FL020G01B
DC12300 SC01G01B1 DC07032 OF02S05B2 DS14PASTUR DC07280 FL20G01C
DC12300A SC01G01C1 DC07246 OF02S05M DS16PASTUR DC02155 DC07045
DC07017 SC01G01C2 DC02148 OF02S05B3 DC05382 DC02167 DC07011
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DC05164 WH60C02C DC02148GC OF02S05B1 DC05377N DC02155A DC07010
DS07021 WH60C03C DS14081 DS05DS03 DC05377 DC02166 DC07080
DC32050 WH60S05C DC12009 WH01S05M DC04064 DC07043 DC07403
DC07018 WH60S09C DC04072 DS14027MH DC31053 DC32058 OFA3S09
DC27006 DC05331A DS14051 DS14027F DS02034 SP20G01 DC07402
DC30023 DS05919 DS02035 DC0535NBL DC10028 DC05039 DS08003
DS05041 OF02S11 DC07033 DC0535SBL DC24001L EX11.23 DC51002
DS14052 OF02S14 DC02010 DC0535SBH DC24001 EX11.21 DC04068
DC32090 RE25G01 DC49002 DC0535NF DC28001 EX11.11CTY DS05002
DC32091 RE25G01G1 DC05046 DC0535SF ESMT EX11.11CNY DC35002
DC32100 RE25G01G2 DC07060 DC0535NMH DC05122 EX11.11FWD DC05456
DS14078 RE25G01G3 DC02027 DC05331 DC05104 EX11.11ISD DC07047
DC07021 RE25G01G4 DC07036 SC05G01B DC05084 EX11.11STT DC07846
DC28045 RE25G01G5 DC07037 SC05G01C DS13006MH EX11.11UNV DC04008
DC34009 RE25AA001 DC07847 OF01A2C02D DS14035EF EX11.12FED DC05170
DC01012MH DC05089 DC12210 DC07305 DS14035EB EX11.17CEM DC05094
DC01012L DC27019 DS01035 DC12213 DS14035EBL EX11.18 DC10032
DC32098 DC21001 DC26057 DC32111 DC05123 EX11.184ML DC12194
DC13053 DC27032 DC12010 DC02011 OF01B1C03E EX11.19YSM DC34013
DC15013 DC05065 DS05326 DC02062 DC05384 EX11.20REL DC28035
DC37002 DC05075B DC12197 SC10G013A DC32118 EX11.23MIS DC07048
MF03G01A DC27275 DC24006 SC10G011 DC07938 EX11.231ED DS05318
OF030G01A DC08287 DC24004 SC10G013B DC49004 EX11.30WTR DC14012F
MF03G01B DC04015 DS14014 SC10G013B1 OF01C1S09E EX11.31PC DC05CD07F
OF030G01B DC04042 DC05120 SC10G012 MF06S09C1 EX11.181 DR07KR01F
OF030G01C DC04066 DS14022 WH15A1C36 DC14009 EX11.20REO DR07KR02F
DS05922 DC04066C DS05556 WH15B1C02 OF01A2S10E DS05039 DR07KR03F
DC08009L DC04061 DS05555 WH15A1C02 DC13021 DC18003 DR14KS03F
HC05G01E OF01A1S05C DS05557 WH15A1C12 DC130601 DC04003 DR14SA01F
HC05G01C DC04017 DC30004 WH15A1C05 DC32051 DC04004 DR14SA04F
DC32092 DC04001 DC04085 WH15A1C07 OF01A2ELD OF01B1C02F DR05DS03F
DC14035 DC04018 DC05166 WH15NEW DS11090 DS01016 DC02065
DC05119 OF025G01A DS05001 WH15BS05 DC12018 DC04035 DC20008
DS11003 OF025G01B DC04062 DC07040 DC05087 DC17020 OF01A2C02M
66
74
DC03001 OF025G01C DC04019 DC05338 OF01A1S10E DC28002 DC07049
DC03004 OF05G01 DS05314 MF05G01A1 DC07279 DC04020 DC34030
DC03005 DC32214 FL01G01D DC12214 DC24007 DC11049 MF07G01
DC03007 DC12088 RE30AC02 DS11005 DC24007L DC45001 RE55G01A
DC03003 DC13907 RE30BC02 DC10009 DC32116 DC05095 RE55G01H
DC03019 DC13011 RE30AC03 DC10005 DC33022 DS14038 RE55S05C
DC03014 DC07026 RE30BC03 DS13041 DC19017 RE40AA01 RE55S05C1
DC03017 DC17004A2 RE30AS05 RE35G01 DC32213 RE40G01S RE55S05C2
DC03018 DC17004 RE30BS05 DS14013 DC12229 RE40C02 SC05G01A
DC03020 DC32049 RE30BS051 DC14012B2 OF01A1S06E RE40C03 RE55G01D
DC03021 DC05603 RE30AS09 DS01PASTUR DS0126EQU RE40S05 RE55G01DC
DC03022 DC05604 RE30BS09 DS02PASTUR DS15001 RE40S10 RE55G01L
DC03022B DC05288 RE30BS091 DS03PASTUR DC10035 RE40S08 RE55S09
DC03023 DC18001 RE30AS10 DS05PASTUR DC02320 RE40S09 DC10026
DC03024 DC05540N RE30BS11 DC07PASTUR DC05147 RE40S11 DC32106
DC03024B DC05540 RE30BS14 DS06PASTUR DC26035 RE40OT DC32077CL
DC03025 DC26041 RE30BS141 DS17PASTUR DC07003 RE40S14 DC32077CL2
DC03026 DC07028 RE30A1G01 DS07PASTUR DC07041 SC45G01AR DC32077CO
DC03027 DC19025 DC23001MH DS08PASTUR DC02064 SC45G01BR DC32077E
DC13024 RE90G0190 DC02079A DC01005 DC12041 DC08289 DC12542
DC32075 RE90G01S DC02079 DC02024 DC12044 DC11010 DC12053
RE45G01 DS11040 DC07057 DC48008 DC12042 DC04009 DC122051
DC34021 DS05040 DS02001 DC32102C DS14012 DC07071 DC25001
DS05018 DC13017L DC34016 DC32102E DC02077 DC22003 DC25001L
FL15S11GT DC10010 OF01B2C02H DC12013 DS07056 DC19015 DC25003L
RE50G01 DS02040 DC02069 DC07056 SE36G01 DC11026 DC25002
DC12021 DS11065MH DC02017 DC13033 DC05078 DC07073 DC25002L
DC12207 DS11065 DC02019 DS14032 OF01B1S14R DC07076 DC14012
DC12025 DC05144 DC02020 DC07065 DS05043 DC07078 DC07118
DC12027 DC19009 DS02055 DS01032 DC34022 DC28005 DC08288
OF01A1S05G DC12031 DC07936 DC02074 DC05271 DC32054 DS05315
DS05929 DC07053 DC02021 DS10003MH DC11004 DC12199 DC04065
DC11003 DS02037 DS05926 DS10003 DC13014 DC12099 DC05024
DC03034 DC11015F DC15007 DS10003B2 DC26019 DC12081B2 DS05038
67
75
DC03034A DC11015B DS07048 RE85S05 DC26019N DS14010 DS02007
DC03034MH DC09008 DS11011 RE85S09 OF01B2C02J DS14042 DC05103
DC02012 DC36001 DC14003 RE85S11J OF01A2C02J DC03036 DC34026
DC16006 DS01015 DC02022 RE85S11P DS05933 DC16071 DC05025
DC08015 DS01015A DC05242 RE85S11R DC09024 DC12276 OF01A2S10C
RE055G01 DS11008N DC05240 RE85S14A FL15S11JIP DC04052 DC11043
RE55G01 DS11008 DC05241 RE85S14K DC01002 DC04052N DC12580
DS05020 DS01015N DC05018 RE85S14P DS05016 DC34019 DC09021
DC04073 DS01015R DC07942 RE85S14S OF035G01K DC34027 OF01A2S10R
DC13027 DC02014 DC08080 EX23.18 DC04021 DS06010MH OF01A2S10W
DC01012 DC02015 DC08008 DC08016 DC07070 DC08006 DC03057
DC32119 DS01015TH DC12032 DC05019 DC02316 DC11009 DC03055
DC48001 DS01015T DC08024 DC32117 DC05537 DC11007 DC03060
DC17021 DC31052 DC07063 DC02075 DC30008 DC08042L DC03056
DC19012 DS05021 DC08207 DC10013 DC13060 DC19016LF DC03067
DC07050 DC07933 DC02071 DC02150 DC13904 DC12052 DC07935
DC05606 DC05015 DC28041A DC02150L DC32062 DC12008 DC19034
DC05946 SE30G01 DC32016 DC02154 DC29004 DC12054 DC05176
OF01A2C02G DC32059 DC08033 DC05066 DC12575 DC07298 DC12006
SE20G01 OF01A1C02H DC08046 DC10018 DC11005 OF01B1S09L OF02S09B2
DC11046 OF01A2C02H DC08047LF DS12035 OF01A1S06K DC48009 DS09016
DC07051 DC12216 DC08048 DC15003 DC30001 DC28006G DC12057
DC02023 DC32060 DC08047 HC25G01 DC29018E DC28006 DC12059
DC32052 DC32060A DC08086 HC35G01 DC29018A DC07035 DC12058
DC05059CO DC32027 DC08051L HC15G01 DC29018 DC34038 DC12060
DC12309 DC32074 DC08029 HS02G01B DC05607 DC32047 DC12061
DC07052 DS05322 DC08030 HS20G01C DC29018D DC28009 DC12063
DS04007 DC05278TH DC08032 HS05G01FS DC29018C DC07934L DC12183
DC31009 DC12267 DC08034 HS01G01LS DC29018B DC07934TH DC07235
DC05345MH DC12312 DC08035 HS25G01R DC05215 DC12051 DC07838
DC02067 DC32061C DC08042 HS15G01ES DC05551 DS051906 DC05534
DS05014 DC32061 DC08045 DC17006 DC02080 DC13003MH DS02032
DC48010 DC07311 DC08039 DS14073 DC02081 DC13003 DC20009
DC05923 DC19019 DC08026L DC02025 DC02080A DC13010 DC07030
68
76
DC12046 DC19028 DC08052 DC07027 DC05228B2 DC07934D DS11903
DC12029 DC05222 DC12581 DC12038 DC05228 DC07934 SC15G01A1
OF01C1S05G DC05172 OF01S09A1H DS01019 DC05023 DC11044 SC15G01B1
DC05014 DS07005 DC17019 DC24011 DC11016 DC19008 DS12015MH
DC32053A DC26005 DC02070 DC05173 DC32113 DC07084 DS05050
DC32053C DC19002 DS02555 DS11012 RE25G01K DC14034 DS07009
DC32053D DC12264GB DC11011 OF01A1S11I DS01002 DC05175 OF01A1S10L
DC32053 DC12264 DC12033 DC07234 DS10006 DC08010 DC13004B
DC32053B DS10602 DC12196 DC29015GC DC04014 DC08056 SP20G01LMH
RE90G0120 DS10603 DC07089 DC37003 DC32094 DC13010N DC04006
RE90G0180 DC27029 DS13008 DC02028 DC13016 DC19003 OF01A2S09P
DC42001MH DC17007 MF25A4S05 MF01A3S11 SC20G01A3 DS11082A OFB2S09
DC07087 DC10025 MF25B1S05 MF01A2S11 SC20G01B1 DS13003 OFB1S11
DC07086 DC34034 MF25B2S05 MF01A1S05 SC20G01B2 DC09006F OFB1S14
MF15USDA DS04002 MF25B3S05 MF01A3S08 SC20G01C1 DC09006B OFB2C07A
DC27024BL DC05233 MF25B4S05 MF01A1C02 SC20G01C2 DC07103 OFB1C2
FL15S05LGT DC19021 MF25B5S05 MF01A1C03 SC20G01A_A DC35007 OFB1C03
OF01B2S09L DC09012 MF25C1S05 MF01A2C03 SC20G01B1A DS02006G OFB2C07F
DC11041B DC05292 MF25C3S05 MF01A2C02 SC20G01B2A DC12538C OFBS10
DS10014 DC07092 MF25C4S05 MF01A1S11 SC20G01C_A DC07104 OFB2C08
DS10014MH DC05002 MF25C5S05 MF01A3S09 SC60G01A1 DC02031 OFM2S05
DC05283 DC04036 MF25S05B3W MF01A1S10 DC05935 DC36015 OFB1S09
OF01A2S09V DC04010 DC35001MH MF01A3S05 NEW COMM DC13910 OFB2S05
OF01A2S09M DC17008 MF20G01P MF01A2S10 DC36004NA DC07105 OFB1S05
DC05026 DC10004 DC14012MH MF01A2S05 DC02804 DC05179 OFB2C07T
DC05027 OFA1C03 DS05033MH MF01A2S09 DC30016 DS05340 OFC1S11
DC36019 OF01A2C02P DS11014MH MF01A1S09 DC32101L DC02033 OFC3S09
DC36019N DS05328 DR05DS03MH MF01B11C03 DC32101PA DC11006 OFC1S14
DS05925 DC15004 DC20013 MF01B13C02 DC32101C DC11020 OFC4S05
DS05327 DC05177 DC20015 MF01B13S14 DC32101LC DC12538LC OFC1C02
DC07290 DC05001A DS07055 MF01B13S11 DC32101TH DC07106 OFC1C03
DC07034 WH60C02S DS05303 MF01B12C03 DC02085 DC05071 OFC2C08
DC12262 WH60C03S DC02083 MF01B11S11 RE30G01 DC35010 OFM1S05
SC35G01 WH60S05SL OF01C1S09M MF01B12S05 DC05032 DC12078 OFC1S09
69
77
DC12064 WH60S05S WH40G01A MF01B12S11 DC29002 DC02092 OFC1S05
DC12577 WH60S08S WH40G01B MF01B13S05 DC26004 DC12315 OFC3S05
SP20G01MS WH60S09S WH40G01C MF01B11C02 DC12307 DC07248 OFC2S05
WH25G01F WH60S10S WH01G01M MF01B11S09 DC26049A DC12079 OFC2S09
DS04CE01F WH60S11S DS12045 MF01B14C02 DS07047 DC05036 OFB2S09F
DS04CE01MH WH60S14S DR14KS01MH MF01B12C02 DC17011A2 DC32112 OFS08
DS04CE01 MF02B1S05T MF020G01A MF01B13S09 DC07096 DC04023 OFM1S09
DC05549CO MF02B1S05U MF020G01B MF01B14S09 DC07095 DC04037 OFM1C02
DC05932 MF02B2S05U MF020G01C MF01B13C03 DC05237 DC05180 OFB1S09OT
DS05930 MF02B3S05T DC22001MH MF01B12S09 DC48004 DC12085 OFS09
DC13006 MF02B3S05U DR07KR01MH MF01B22S05 DC10001 DC11031 OFA1C16
SP10G01 MF02B4S05T DR07KR02MH MF01B21S05 DS11076 DC04077 OFB1S05S
DC13005 MF02B4S05U DC05536 MF01B23S08 DC12230 DC08064 RE06G01
OF01A1S09M MF02B5S05T SP20G01MI MF01B21S09 DC05033 DC07109 DC05156
DC23003 MF02B5S05U DC07004 MF01B24S09 DC05033B2 DC05181 DC08001
DC12284 MF02C1S05U DC08060 MF01B22S09 DC04045 DC07110 DC20001
DC11041F MF02C3S05T DC05143 MF01B22C02 DC33005 DC37006 DC05548
DC05230 MF02C2S05U DC05079 MF01B21C02 DC07100 DC02040 OF02S09B1
DC07091 MF02C4S05T DC02156 MF01B23S05 DS051905 OFB2C07 DC34014
DC05546 MF02C3S05U DC02084 MF01B23C02 DC05335 OFA1S14 DC07111
DC30002 MF02C5S05U DC20017 MF01B23S09 DC05388 OFA1S11 DC07029
DC26002 MF02C4S05U DC20019 MF01C1S05 DC03037 OFA1C02 DC12092
DC32055 MF02G01CO DS10013MH MF01C2S05 DC10012 OFA2C07C DC12095
DC32055A MF06A1U DS10013 MF01C3S05 DC32041 OFA2S09 HC25G01O
DC20010 MF06B1U DS02010 MF01AA01 DC07102 OFA1C07 DC26006
DC12068 MF06B2U SE40G01 MF01A3C01 DC02088 OFA2C07 DC01020B2
DC12070B2 MF06B3U DC05030 DC14033 WH01S11NW OFA1C07F DC01020F
DC12070 MF06B4U MF01B24C02 DC34015 DC05130 OFA1S10 DC01020B
DC20012 MF06A2U WH60S05M DC02802 DC05035 OFA2S10 OF01C1S05O
DC02082 MF06C2U WH60S09M DC02802TH DC04051 OFA1S09 DC10002
DC12074 MF06C1U WH60S10M OF01A1C02M DC05063 OFA2C08 DC10002F
DC12075 MF06C4U WH60S11M DS11PAST03 OF01B1S05N OFA2S091 DC10002MH
DC05029 MF06C3U MF01A2S08 DS02042 DC32215 OFM3S05 DC10002B
DC05931 MF06S05A1U MF01A3S10 DS05036 DC02090 OFA2S05 DC15002B
70
78
DC05931B2 MF25A1S05 MF01A1S14 SC20G01B_A DC05131 OFA1S05 DC15002MH
DC05057 MF25A2S05 MF01A3S14 SC20G01A1 DS11082C OFA2C07W DC15002
DC02029 MF25A3S05 MF01A3C02 SC20G01A2 DS11082 OFB4S09 DC17012
DC17012MU DS12016MH DS14056 OF01B1S09R DC32064 DS11901 DC13026
DC16005B DS12016B DC12105 DC12271 DC32064B OF01A1S06S RE01G01SP
DC16005F DS12016F DS09001C DC26007 DC07944 DC13008 DC13061
DC16005 DS12016 DC27020 DC08203 DC05390 DS10004 DS07002
SC25G01A DC12256 DC05269 DS05009 DC12265 DC32115 DC32212
DC08051 MF25AA001 DC02005 DC02098 OF01B1S05S DC05601 DS14054
DS14050 MF02AA001 DC02005TH DC02098TH DC07844 DC05188 DC05306
DC05106 MF25S11H DC15011 DC08066 DS05939 DC29007 DS10007
DS05017 MF25S14H DC16026 FL15S10RL DS05938 DC29008 DC08101
DS051900 MF25S05H DC05386 DC02045 DS05035 DC19006 DC07150
DS051902L MF25S05B1 DS05044 DC02105 DC05450 DS05013 DC48011
DS051904 MF25S05C1 DC09019 DC02110 DC16073DUP DS10050 DC33011
DS051902 DC19022 DC09019N DC02111 DC16069 DS02048 DC13030
DS05931 DS13006BL DC07123 DC02112 DS14035E DS02048N DC05360
DS051903B DS13006F DC19007 DC02113 DS14035W DC32218 DC32048
DS051903 DS13006 DC29021 DC02114 DS14082 DC07145 DC07151
DS051901 DS13013 DS01027 DC02049 DC16011 DC30003 DC15010
DC45002 DC07292 DS14005MH DC02050 DC16073 DC16008 DC32008
DC12310 DC04013 DS0514MH DC02104 DC16073N DC05045 DC17015
DC12065 DC04070 DS0514F DC12303 DS10001 SE50G01 DS01005
DC12066 SC30G01A1 WH35G01 DC05133 DC05100 DS11051 DS01017
DC32104 SC30G01A2 DC05184 DC05133DP DS05920 DS16002MH DC07152
DC12100 SC30G01A3 DC07297 DC12320 DS05917 DS16001B DC19005N
DC12103 SC30G01B1 DC07125 DC07130 DC27027 DS16001BL DC19005
DC02093 SC30G01B2 DC15009N DS12003 DS02047 DS16001F DC32065
DC05541 OF01A2S09C DC15009 DC0535WBL DS09007 DS16001 DC03043
DC12318 DC07119 DC08103 DC0535WBH RE20G01SS MF02S05A1 DC03049
DC07160 DC13908 RE70G01A DC0535WF RE20C01SS MF02S05B1 DC03070
DS05022 DS05055 RE70G01B DS14035EMH DC36004A MF02S05B2N DC03044
DC07940 OF01A1S09P RE70G01C DR14SA01 DC36004NU MF02S05B2S DS14072MH
DC04082 DC33009 RE70G01 DR07KR01 HC01G01B MF02S05C1S DC07153
71
79
DC29005 DC48007 DC05113 DR11NW03BH HC01G01C MF02S05C1U DC07156
DC05357 OF01A2S05P DC03042 DR11NW03BL HC01G01A MF02S09C1 DC02115
DC12005 FL15S09PP DC03046 DR11NW03F HC10G01 MF02S14A1 DC32066
DC29020 FL15S09PO DC03047 DR11NW03MH HC20G01 MF02S14B1 DS14076
OF01A1PCR SP30G01 DC12231 DR11NW02B HC30G01C MF02S14B2 DC07237
DC32081 DC05929 DC09017 DR11NW01B HC30G01B MF02S14C1 DS02039
DC32082 DC05929N DC02094 DR11NW01F HC30G01A SC30G01ASM DS13034
DC32080 DC07012 ROW DR11NW01MH MF10G01A SC30G01BSM DC32056
DC121701 DC31019 DC02042 DS14035WF DC05044 SC30G01CSM DC32001
DC07115 DS11060 DC22005 DS14035WB DC04053 RE02G01 DC32007
DC04024 DC48003 DC22007 DS14035WBL DC16025 DC12203 DC32011
DC07266 DC48003A DC02044 DS14035WMH DC12109 DC05105B2 DC32108
DC07117 DS17013B DC11033 DC07131 RE75G01 DC05246 DC03077
DC33020DRP DS17013F DC05157 DC07134 DC26009 DC05332TH DS14077
DC33020C DS17013L DC07015 MF021G01A DC12268 DC16001 DC32103
DC33020 DS17001MH DC36014 MF021G01B DC26003 DS1017 DC31001
DC33020TH DC04005 DC36014N MF021G01C DC36010 EX11.27 DS07001
DC07404 DC11047 DC07129 DC29022 DC32079 DC04025 RE80G01
OF01A2S10O DC51003 DC07943 DC05116 DC32079C DC321201 SC45G01ACS
DC19010 DS05600 DC17022 DC05305 DC05922 DS11022 SC45G01A2
EXPPV DS05032 DC07263 DC05942 DC19026 DS11022MH SC45G01A3
DC32107 DC31050 DC05344 DS12036 DC07137 DS05316 SC45G01A4
DC14067N DC04911 DC130900 DS05937 DC07138 DS10606 SC45G01BCS
DC14045 DC02159PH OF01B1S05R DS11014 DC07139 DS11PAST01 SC45G01B1
DC14067 DC02157 DC05317 DC16072 DC34004 DC12259 SC45G01B2
DC14123 DC02158 DC05317P DC16072N OF02S05S DC05329 SC45G01B3
DC14089 DS05003 DC05317INV DC07282 DC34032 DC05249 SC45G01CCS
DS12011 DC32063 DC05317PN DC10029 DS05005 DC05249DP SC45G01C1
DS12012 DS14006 DC05317DP DC31006 DC34005 DC05151 SC45G01C2
DS12023 DC01018 DC07303 DC37007 DS10009 DC12111 SC45G01C3
DS05940 DC07161 DC05362 DC02121 DC05280B2 DC32032 DC13004
MF15G01A1 DC24016 DC02803 DC02122 DC05247 DC07206 DC07224
MF15G01A2 DC02153 DC33021 DC12137 DC05248 DC07207 DC05091
MF15G01B1 DC28041N DC33021N DC12138 DC05245 DC03081 DC48005TH
72
80
MF15G01B2 DC12116 DC05070 DC07194 FL15S11UG DS08002 DC05093
MF15G01C1 DC28041 DC02063TH DC07195 FL025G01 OF01A2S10L DC48005P
MF15G01C2 DC33008 DC32078 DC07183 WH55G01 DC19027 DC48005N
DC05086 DC12117 DS10604 DC05096 DC35011 DC07209 DC48005
DC05250 DC12118 DC28010 DS12038 DS05006 DC07064 DC48005TH2
DC05190 DC12285 DC12124 DC07196B DS05006MH DC07208 DC05928
DC12112 DC12122B2 DC32019A DC07196 DC04027 DS10601 DC07233
DC02116 DC29012 DC32019 DC07198 DC13019 DC12273 DC05206
DC07240 DC29013 DC32038 DC07405 DC13019LS OF01A1S10W DC05055
DC08071 DC14042 DC32037 SC55G01B DC12143 OF01A2S10P DC07225
OF01B2S10S DC29015 DC32071 SC55G01C DC12144 DC30021 DC32044
DC05112 DC29014 DC32072 DC05943TH DC12261 DC07212 DC04041
DC05251 DC05052 DC32073 DC05050 DC12148 DC32026 DC05198
DC13012 DC30009 DC03072 DC07257 DC12002 DC32031 DC04029
DC13012L DC32102 DC03076 DC12274 OF035G01 DC32033 DC05936CO
DS01015MH DC28039 DC03080 DC0214TH OF035G01L DC05146 DC01023
DC13899 DC04026 DC03073 DC07031 DC05934 DC05139 DC01023N
DC07406 DC26062 DC03075 DC05365 DC05934N DC05933 DC05145
DC13900 DC13001 DC03075A DC05001 DC27024 DC21006 DS05321
DC13901 DC34006 DC03074 DC36018 DC12151 DC12160 DC31014
DS14003 DC32017 DC03079 DC24019 OF01A2S10V DC42004 OF01A1C02W
DC05047 DC32018 DC03079N DC07941 DC07930 DC03038 DC31004
DC07157 DS020038 DC02170 DC05307 DC02046G DC05334CO DC05544A
DC49003 DC32084 DC07169 DC13015 DC29023 DC12166 DC02124
DC49003DR DC12279 DC05253B2 DC05351 DC03065 WH55G01L DC02125
SE055G01 DS07050 DC07170 DS14074 DC08074 DC05535 DC02139
DC19032 DC05191 DC13002 DS02015 DC08007 DC07247 DC13045
DC12113 DC01022 DC07059 DC28023 DC32095 DC04011 DC27013
DC12114 DC01022B2 DC05938 DC28025 OF01A2S10T DC12173 DC05380
WH01S11TH DC05455 DC20025 DC28026 DC35005 DC12174 DC24012
DS05008 DC30010 DC07264 DC28047 DC05934TH DC30014 DC24010
OF01B1S09T DC04088 DC05336 OF01A1S11T DC07201 DC26011 DC24010H
DC26049MH DC26052 DC32083 DC28014E DC02046 DC07218 DC24013
DC26049HSE DC07164 DS09008 DC28029 DC02047 DC07217 DC13025
73
81
DC30020 DC05074 DS02800 DC28032 DC32110 DC07128 DS02053
DC05136 OF01A1S6SC DC05031 DC28014W DC21004 DC08018 DC07278
DC04067 DC34029 DC28013 RE95G01 DC21005 DS14021 DC11022
DC07158 DC02117 DC04069 WH50G01 DC04040 DS11091 DC12201
DC05311 DC02119 DC05192 DC03078 DC32210 DS10016 DC13009
DC05099 DC48006 DC01006 DC19018 DC05090 DC07220 DS10002
DS05037 DC04063 DC05048 DC05213 DC26047 DC05194 DS10002L
DC08105 DC17016 DC07174 DC28034 DC34028 DC08078 DC05158
DC34033 DC07166 DC30011 DC20002 DC05367 DS11083 DC14040
DC04007 DC07945 DC11008 DC20002B2 DC05295 DC12178 DC24008
DC07042 DS06005 DC07306 DC20003 DC05058 DC12179 DS12002
DC19030 DC09023 DC07175 DC20027 DC05058TH DC07222 DC05931DP
DC05550B2 DC07077 DC12180 DC32114 DC12305 DS11061-MH
DC04079 DC05939 DC12097 DS12034 DC12149 DS04003
DC03068GH DC05264 DC12188 DC30012 DC12150 DC12578
DC03068TH DC05940 DC18005 DC05244 DC12579 DC05141
DS10605 DC12200 DC04002 DC05243 DC12014 DC16007
DC51001 DC20024 DC12129 OF01A2S05U DC07205 DC05054
DS01004 DC07255 DC09022 DC05945 DC04086 DS05334
DC28037 DC07168 DC12131 DC13884 WH60G01 DC05142
DC32068 DC07929 DC12136 DC13888 DC02801 DC05949
DC32042 DC12301 DC07183B2 DC13886 DC12156 DC12543
DC32093 DC02804TH DC02145 DC12140 DC26063 DC02123
74
82
Appendix F - Wardlaw Reappraisal Plan 2025-2026
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83
WARDLAW APPRAISAL GROUP CLIENT
APPRAISAL DISTRICT
Reappraisal Plan 2025 – 2026
Contract Valuation Support
Appraisal Responsibility
Wardlaw Appraisal Group, LC (Wardlaw) provides complex property appraisal support services for client
County and Central Appraisal Districts (CAD). Client CADs contract with Wardlaw because we have
specialized expertise which 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 Standard of Professional
Appraisal Practices (USPAP). This document details the reappraisal practices that Wardlaw performs on
behalf of CADs and is intended to be incorporated by CADs into their own Reappraisal Plan.
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 15
th-to May 15
th:Renditions due (dates dependent property type)
Around April 15:Send out Preliminary Mineral Appraisals
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 Discover
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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 property owner formal or
informal protests. The changes can also be initiated by Wardlaw if new information regarding a property
becomes available. Formal and informal protests on the mineral, utility, industrial, commercial and real
properties are handled directly by Wardlaw, within the appropriate 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 goes on to
represent the CAD before the ARB to justify appraised values for all protested properties that fall under
the mineral, utility, industrial, commercial and real contract.
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.
Minerals (Oil and Gas Reserves) Valuation Process
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 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
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and since the cost of drilling a well has no relationship to the value of the production, the cost method is
not valid.
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 interest, 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.
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 data entered to 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 discover new leases as of January 1 of
each year and descriptive information is gathered to determine the location of the lease 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 HPDI, Drilling Info, Petroleum
Information, and from 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.
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 looks at the net present value of the future income that is
derived from operating the lease. Current interest rates, market rates of return and levels of
discounting the investment are factors to consider when evaluating the returns necessary to
attract investment capital for this type 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 is obtained from Ibbotson’s SBBI Valuation Edition, Wall Street Journal, Standard &
Poor’s Bond Guide, and Value Line Investment Survey “Ratings and Reports”.
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VALUATION AND STATISTICAL ANALYSIS (model calibration)
Pricing, Operating Expenses and Reserve Analysis
Crude oil and natural gas prices are required information in the valuation of mineral property because
these prices are necessary to determine income to the lease and the economic life of the production from
the lease. The crude oil sales price and natural gas sales price used for the first year of the appraisal
analysis is 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 cost 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 established for each lease based upon the particular risks inherent with production of oil and gas
from that property. The discounted cash flow model allows the appraiser to establish current market value
of the lease based on the discounted value of the future estimated recoverable reserves. This
methodology is approved and recommended by the Property Tax Division of the Comptroller’s Office and
is a recognized method of appraisal by industry standards. The appraisal firm has utilized the discounted
cash flow model to estimate the market value of each lease located in each CAD.
Value Review Procedures
The method of value review for this type of property is based on the review of the factors estimated within
the discounted cash flow analysis methodology such as the discount rate, product prices, and operating
expenses. Evaluation and verification of these economic factors as to their validity within current
economic times and based on current capital requirements for investment in this type property is
re-confirmed and reviewed for reasonableness. Sales of mineral properties are considered but adequate
sale data is usually not available due to difficulty in confirming sales. The market for this type of property
is neither an active nor an efficient market, there are very few participants and pricing information is
mostly confidential. There is no source for tracking these transactions and property owners are reluctant
to reveal market information concerning prices paid or terms of the transaction. Because of a lack of
market sales on mineral property, appraised values are regularly compared to similar properties within the
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same production field, field of exploration, strata of formation, or production history and expense level.
Ratio studies are a source of comparison to 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
mineral property, which lacks available market sales, a ratio study is a comparison of another appraisal
opinion with the opinion of the district to determine level and uniformity of appraisal. The Property Tax
Assistance Division of the Comptroller’s Office conducts biennial ratio studies of selected mineral
properties to gauge the districts appraisal performance. The PTAD utilizes the same valuation
methodology as the CAD to appraise individual mineral properties. This opinion of value is then utilized as
market evidence with the same significance as if the property 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.
Utility, Industrial & Commercial Property Valuation Process
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 Codes 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.
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 to the appraisal firm’s computer. Individual
company financial information is gathered through industry specific governmental filings such as Federal
Energy Regulatory Commission Reports, Securities and Exchange Commission 10-k filings, Railroad
Commission and Public Utility Commission publications. Other company information is gathered from
annual reports, internal appraisals, and other in-house and industry publications. Property owner
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renditions are requested in order to document and list property owned and located in our particular
jurisdictions (ie: 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 utilizes three-approach analysis to form an opinion of value
for the property. Financial and capital market information is pertinent to understanding factors affecting
valuation of complex property. It is necessary to gather financial data to attempt understanding investor
and corporate attitudes for capital return expectations and to give consideration to return components
such as current interest rates, capital debt structure, bond market rates, and capital supply and demand
trends. These financial factors result in overall return rates and capital structure for these companies and
affects capitalization rates. The weighted average cost of capital is the most commonly used method of
estimating capitalization rates for utility properties. Capitalization rates are estimated using capital return
expectations from various publications: Duff & Phelps Valuation Handbook, Wall Street Journal, Emergent
Bond Record, Moody’s Corporate Bond Yield Averages, Standard & Poor’s Capital IQ. Industry specific
information is also gathered from web sites, publications, periodicals, and reference manuals. Wardlaw
then estimates the capitalization rate for utility appraisal under the income approach.
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 approach 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 involve significant intangible property assets such as customer base, goodwill,
favorable contracts, name recognition, etc. and the contributory value and allocation of these assets is
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
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information on sales of utility properties, appraised value is regularly compared to the valuation of similar
property within the same set of property characteristics, business type and size. More of comparison 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 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 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 is
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.
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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 IV, MARTIN APPRAISER, RPA
68139 WARDLAW, MALCOM APPRAISER, 2
77317 MADDIN, ELIZABETH APPRAISER, 2
77412 CAMARILLO, AILEEN APPRAISER, 2
78046 MCGINNIS, CLAIRE APPRAISER, 1
77854 CASTRO, AMANDA APPRAISER, 1
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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Appendix G - Special Appraisal Procedures
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SPECIAL APPRAISALS
TYPES OF SPECIAL APPRAISALS
Agricultural Use (Section 1-d)
Eligibility
To qualify for an agricultural use (1-d)designation, the land must have been devoted
exclusively to or developed continuously for agriculture for the three years proceeding the
current year. The property owner must be using and intends to use the land for agriculture as an
occupation or a business venture for profit during the current year. Further, agriculture must be
the primary occupation and source of income for the property owner.
PTC Sec 23.42(a)
Open-Space Land (Section 1-d-1) and Timber Land
Eligibility
To qualify for an open-space (1-d-1) or timber land designation, the land must be
currently devoted principally to agriculture use or the production of timber or forest
products to the degree of intensity generally accepted in the area and must have been devoted
principally to agriculture use or to production of timber or forest products for five of the
preceding seven years. An open-space land designation includes all appurtenances to the land.
PTC Sec 23.51(1)
PTC Sec 23.72
Land Ineligible for Qualification as Open-Space or Timber
Land that is located inside the city limits is ineligible for qualification as open-space or timber
land unless the land has been devoted principally to agriculture or timber use for the preceding
five years.
Further, land that is owned by a nonresident alien, foreign government, corporation, partnership,
trust, or other legal entity is ineligible for qualification as open-space or timber land unless the
treaty between the United States and a foreign government includes a non-discrimination
clause.
PTC Sec 23.56
PTC Sec 23.77
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Restricted-Use Timber Land
Eligibility
To qualify for restricted-use timber land, the land must be in an aesthetic management zone,
critical wildlife habitat zone, or streamside management zone.
PTC Sec 23.9802(a)
In addition, the land qualifies under this section if timber was harvested from the land in a year
which the land was appraised as timber land in accordance with Section 23, Subchapter E of the
Property Tax Code, and the land has been regenerated for timber production to the degree of
intensity generally accepted in the area for commercial timber land and with intent to produce
income. However, land ceases to qualify for special appraisal under this circumstance on the 10
th
anniversary of the date the timber was harvested. This does not disqualify the land from
qualifying for appraisal under Chapter 23 of the Property Tax Code in a tax year following that
anniversary based on the circumstances existing in that subsequent tax year.
PTC Sec 23.9802(b, c)
APPLICATION PROCEDURES
Publicizing Requirements
General Provisions
Each year the chief appraiser shall publicize, in a manner reasonably designed to notify residents
of the district, the guidelines and requirements and availability of application forms.
The publication is requested in an area OTHER than the legal section of the
publication, approximately 6” x 8” in size, in bold frame. (sample attached)
Denton County publications generally run during the months of Feb-April (in the center of the
filing period, we have found this to be more effective) and include the following sources of
publication:
1. Denton Record Chronicle
PTC Sec 23.43(f)
PTC Sec 23.54(g)
PTC Sec 23.75(g)
PTC Sec 23.9804(h)
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Documents Required
Application
In order to qualify for a special appraisal, a property owner must file an application using the
appropriate form with the Appraisal District.
(State Model Forms 50-165 for 1-d, 50-129 for 1-d-1, 50-167 for timber)
PTC Sec 23.43(a)
PTC Sec 23.54(a)
PTC Sec 23.75(a)
PTC Sec 23.9804(a)
Supporting Documentation
Every property owner filing an application for special appraisal of agricultural land is also
requested to file a lease report form to gather lease/use/cost data used to develop agricultural
appraisal schedules (sample attached).
Failure to file these forms will not result in an automatic denial of an application; however, if the
information provided in the application is not sufficient for the appraiser to make a
determination as to eligibility, the property owner will then be required to submit other
necessary forms such as receipts for feed, chemicals, sales of products, stock sales or purchase
records, income/expense evidence, etc.
Filing Deadline
Deadline Date
A property owner must file an application for special appraisal before May 1st. For good cause
shown, the Chief Appraiser may extend the deadline by written order for a single period not to
exceed 60 days (a 15 day extension is allowed for restricted-use timber land).
PTC Sec 23.43(b)
Sec 23.54(d)
Sec 23.75(d)
Sec 23.9804(e)
Late Application Allowed
If a property owner files an application after the deadline for filing but prior to the date the
Appraisal Review Board approves the appraisal records, the application shall be accepted,
approved, modified or denied (This section does not apply to restricted-used timber land.)
PTC Sec 23.431(a)
Sec 23.541(a)
Sec 23.751(a)
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Late Application Penalty
If an application that has been filed late is approved, the property owner is liable for a penalty of
10 percent of the difference between the amount of tax imposed on the property under the
special appraisal and the amount of tax that would have been imposed if the property were taxed
at market value. (This section does not apply to restricted-use timber land.)
PTC Sec 23.431(b)
Sec 23.541(b)
Sec 23.751(b)
An entry is made on the appraisal records to indicate a property owner's liability for any
penalties imposed, and the property owner is notified in writing of the penalty.
PTC Sec 23.431(c)
Sec 23.541(c)
Sec 23.751(c)
Late Application Disallowed
If a property owner files an application after the date the ARB approves the appraisal records, the
land is ineligible for special appraisal in that year. (This section does not apply to restricted-use
timber land.)
PTC Sec 23.43(c)
Sec 23.54(e)
Sec 23.75(e)
Late Application Disallowed – Restricted-Use Timber Land
If a property owner fails to file a valid application for restricted-use timber land on time, the land
is ineligible for special appraisal for that year.
PTC Sec 23.9804(f)
Application Renewal Procedures
Annual Application - 1-d
A property owner claiming an agriculture-use designation (1-d) on his property must apply for
the designation on an annual basis.
PTC Sec 23.43(a)
Before February 1 of each year, an application form as well as any other documents required by
this section must be mailed to each property owner whose land was designated for
agriculture-use (Section 1-d) in the preceding year. A brief explanation of the requirements for
obtaining the agriculture-use designation must also be mailed.
PTC Sec 23.43(e)
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One-Time Application - 1-d-1, Timber Land, and Restricted-Use Timber land
Once property has been designated as open-space (1-d-1) or timber land, the property shall
continue to be eligible for special appraisal. A new application is not required unless the
ownership of the land changes or its eligibility ends.
PTC Sec 23.54(e)
PTC Sec 23.75(e)
Once property has been designated as restricted-use timber land, the property shall continue to be
eligible for special appraisal. A new application is not required unless the ownership of the land
changes, the standing timber is harvested, or the land’s eligibility ends.
Currently, Denton County does not have any qualifying timber use land, conducting
regular timber harvest, milling, plantation operation, thinning, selection of specialty woods, pest
control, replenishment schedules, etc. Most timber production land is found in east Texas where
hardwoods thrive. Information may be obtained from the National Forestry Service.
PTC Sec 23.9804(f)
Verification of Eligibility
If the Chief Appraiser has good cause to believe that the land currently receiving an open-space
(1-d-1) or timber appraisal is no longer eligible, a new application is mailed to a property owner
in order to confirm the land's eligibility.
PTC Sec 23.54(e)
Sec 23.75(e)
Sec 23.9804(f)
Periodic Inspections
Periodically, the District may inspect properties currently receiving a special appraisal to
determine their continuing eligibility.
Applications Reviewed and Confirmed
Field Inspection Made
If an application is being filed for a special appraisal for the first time or if a re-inspection is
necessary to determine continuing eligibility, the appraiser inspects the property to determine if
the land is currently devoted to agriculture use, if the required past history exists, and if the land
has been properly managed. The condition of fences, barns, corrals, etc. is also noted. As well
as the type of crop, type and number of livestock, orchard, hay production, etc.
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Land for which a timber use designation is applied for is inspected to determine if marketable
timber exists on the land and if a proper management program has been implemented and
adhered to.
Test of Eligibility Worksheet Completed
Once the appraiser has completed the inspection of the land, the field inspection for agricultural
use form is completed.
Action on Applications
Action on the application is taken as follows:
1.The application is approved and the land is granted the special appraisal
2.The application is denied, or
3.The application is denied and additional information is requested from the property
owner in support of the claim.
If additional information is requested, the property owner must furnish it within 30 days
after the date of the request or the application is denied.
PTC Sec 23.44(a ,b)
Sec 23.57(a, b)
Sec 23.79(a, b)
Sec 23.9805(a, b)
Notification Requirements on Denials
If an application is denied, the property owner must be mailed a written notice of the denial by
certified mail within five days after the date of denial. The notice must include a brief
explanation of the procedures for protesting the denial and full explanation of reasons for denial
of application.
PTC Sec 23.44(d)
Sec 23.57(d)
Sec 23.9805(d)
Protest Procedures
In order to file a protest on a denial of an application for special appraisal, a property owner must
file a written protest within 30 days of the date the notice of the denial was mailed.
PTC Sec 41.44(1)
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Application Confidential
Agriculture-Use (1-d) Application
An application for agriculture-use designation (1-d) is confidential and not open to public
inspection. The application and the information it contains about a specific property or a
specific property owner may not be disclosed to anyone other than an employee of the Appraisal
District who appraises property.
PTC Sec 23.45
Supporting Documentation
The Real Property Report Confidential Ag-Use Questionnaire and Lease Verification Affidavit
report form discussed in this manual are confidential and not open to public inspection.
PTC Sec 22.27(a)
APPRAISAL PROCEDURES
Compilation of Appraisal Schedules
Information Gathered
Information concerning price data is obtained from the Agricultural Stabilization Conservation
Service, State Crop Reporting Service, and the Production Credit Union to determine the values
for agriculture lands.
Information concerning price data is obtained from Timber Mart-South to determine the values
of timber lands.
Values Computed
Based on the information gathered when compiling the appraisal schedules, the values for
agriculture lands are computed based on the five-year average net-to-land values for the
following categories of property:
1. Irrigated Cropland
2. Dryland Cropland
3. Orchard
4. Improved Pasture
5. Native Pasture
6. Minimal Use Land
7. Wasteland
The values for timber lands are computed based on the five-year average net-to-land
values.
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Field Work Completed
Ag-Use Field Record Maintained
The appraiser updates the Ag-Use Field Record for all accounts receiving the special appraisal
designation. The Ag-Use Field Record is maintained. The account is updated for the following
Information:
1.Current year valuation information
2.Lease information
3.Last year valuation information
Tax Master Maintained
The appraiser makes a printout of the Ag-Use Field Records and submits a copy to the Data
Department. Using this report, the data entry operator updates the appraisal record with the
special appraisal information, date stamps the copy of the report with the identification number
of the data entry operator, and files it.
Applications Filed
Once the necessary action on the application has been taken, the application is scanned into the
appraisal record, filed in a central location by year/alphabetical and stored for retention.
CHANGE IN USE PROCEDURES
Agriculture-Use Land (1-d)
Change in Use Occurs
If land that has been designated for agriculture use in any year is sold or diverted to a
non-agriculture use, the total amount of rollback taxes for the preceding three years plus interest
at the rate provided for delinquent taxes becomes due.
PTC Sec 23.46(c)
Notice to Property Owner
A notice of the determination of change in use is mailed by certified mail to the property owner
as soon as possible after making the determination. The notice includes an explanation of the
owner's right to protest the determination.
PTC Sec 23.46(c)
Protest Procedures
A property owner may protest the determination of change in use not later than the 30th day after
the date the notice of determination is mailed to the property owner.
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Open-Space (1-d-1) and Timber Land
Change in Use Occurs
If the land receiving the open-space (1-d-1) or timber designation changes to a non-qualifying
use, a rollback tax is imposed covering the preceding five years in which the land received
special appraisal. The rollback tax is the difference between the taxes paid based on the special
appraisal and the taxes that would have been paid if the land had been taxed on its higher market
value, plus interest at an annual rate of seven percent (7%) charged from the dates the taxes
would have been due.
PTC Sec 23.55
General Provisions
The same provisions for protest, notification to the property owner, and notification to the taxing
entities are followed as provided by sections one (1) and two(2) of this manual.
Restricted-Use Timber Land
Change in Use to Other Qualifying Special Appraisal
If the land receiving the restricted-use timber designation changes to a use that qualifies the land
for any other special appraisal outlined in Chapter 23 of the Property Tax Code, an additional
tax is imposed on the land equal to the difference between the taxes imposed on the land for
each of the five (5) years preceding the year in which the change of use occurs and the taxes that
would have been imposed had the land been appraised under any other special appraisal allowed
under this section. Interest at an annual rate of seven percent (7%) is also added, calculated
from the dates on which the differences would have become due. If the use of the land changes
to a use that qualifies under subchapter C, D, or H of this chapter, then the rollback tax does not
Apply.
PTC Sec. 23.76(g)
Change in Use to Non-Qualifying Use
If the land receiving the restricted-use timber designation changes to a
non-qualifying use, an additional tax is imposed on the land equal to the sum of the taxes
imposed on the land for each of the five years preceding the year in which the change of use
occurs and the taxes that would have been imposed had the land been taxed on the basis of
market value in each of those years. Interest at an annual rate of seven percent (7%) is also
added, calculated from the dates on which the differences would have become due.
General Provisions
The same provisions for protest, notification to the property owner, and notification to the taxing
entities are followed as provided by this manual.
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101
AGRICULTURAL ADVISORY BOARD
Appointment Procedures
Board Appointed
The Chief Appraiser, with the approval of the Board of Directors, appoints the Agricultural
Advisory Board.
PTC Sec 6.12(a)
Membership Size
The Board must have at least three members; however, with the approval of the Board of
Directors, the Chief Appraiser may appoint more than three members.
PTC Sec 6.12(a)
Eligibility Requirements
Two members of the Board must be owners of qualified agriculture or timber land and must have
resided in the District for at least five years. One member must be a representative of the
Agricultural Stabilization and Conservation Service in the District.
PTC Sec 6.12(b)
Members of the Appraisal District staff and Board of Directors are ineligible to serve on the
Board
PTC Sec 6.12(e)
Terms of Office and Compensation
Board members serve two-year, staggered terms of office.
PTC Sec 6.12(c)
Members do not receive compensation for service on the Board.
PTC Sec 6.12(f)
Duties of the Board
Duties Outlined
The Board's function is to advise the Chief Appraiser on major issues dealing with the valuation
and use of land that may be designated for agricultural use, open space use, or timber land
within the district. Such as; net to land, degree of intensity standards, and other agricultural use
and appraisal issues.
PTC Sec 6.12(g)
94
102
Authority Limited
The Board has no decision-making authority or responsibility. The Board shall not become
involved in matters dealing with individual properties or in approving applications for
agricultural appraisal.
Meetings of the Board
Meetings Called
The Board shall meet at the call of the Chief Appraiser at least three times a year or as deemed
Necessary.
PTC Sec 6.12(d)
Conduct of Business
Since the composition of this Board does not fall under the constraints of the Open Meetings
Act, it is not required to post agendas and keep formal minutes. If requested by the Board,
committee minutes will be maintained.
The Board shall conduct its business in an informal fashion, with a majority of the Board
present.
MISCELLANEOUS SPECIAL APPRAISALS
Types of Miscellaneous Special Appraisals
Recreational, Park, and Scenic Land
Recreational, park, and scenic land is described as land used for individual or group sporting
activities; park or camping activities; development of historical, archaeological, or scientific
sites; or the conservation and preservation of scenic areas.
PTC Sec 23.81
Public Access Airport Property
Public access airport property is described as privately owned land that is regularly used by the
public for or regularly provides service to the public in connection with airport purposes,
including the landing, parking, shelter, or takeoff of aircraft and the accommodation of
individuals engaged in the operation, maintenance, or navigation of aircraft or of aircraft
passengers in connection with their use of aircraft or of airport property.
PTC Sec 23.91
95
103
Wildlife Management Use
Wildlife management means actively using land that at the time the wildlife-management use
began was appraised as qualified open-space land in at least three of the following ways to
propagate a sustaining breeding, migrating, or wintering population of indigenous wild animals
for human use, including food, medicine, or recreation:
1. habitat control
2. erosion control
3. predator control
4. providing supplemental supplies of water
5. providing supplemental supplies of food
6. providing shelter
7. making of census counts to determine population
Wildlife Management Plan
Any property owner seeking a special appraisal under Property Tax Code, Chapter 23,
Subchapter D, based on wildlife management use must meet the following minimum standards
for qualification effective January 1, 2002:
●Stand Alone Properties: 92% of land must be devoted to wildlife use.
●Properties within Wildlife Management Property Association: 91% land
must be devoted to wildlife use.
●Properties designated as Habitat for Species of Concern: 91% of land must
be devoted to wildlife use.
Wildlife management property associations are defined by State Comptroller Rule 9.4003(b)(6).
Species of Concern as defined by State Comptroller Rule 9.4003(f)(3).
Properties that qualified for special appraisal as wildlife management prior to January 1, 2002
are not required to meet these minimum standards providing the tract contains the same or a
greater amount of qualifying acreage as contained in the tract prior to January 1, 2002 and
continues to satisfy all other qualification requirements.
A property owner who demonstrates by clear and convincing evidence that the unique
characteristics of their habitat and/or management species makes it possible to effectively
manage for wildlife at a ratio less than the minimum standards shall receive the special appraisal
providing the property meets all other standards outlined in Property Tax Code Chapter 23,
Subchapter D and State Comptroller Rule 9.4003.
PTC Chap 23, Sub D
Comptroller Rule 9.4003
96
104
Eligibility
Deed Restriction Requirements
To qualify for either special appraisal, the land must contain a minimum of five acres and must
be restricted for the intended purpose by filing a deed restriction with a minimum period of 10
years with the County Clerk.
PTC Sec 23.82
PTC Sec 23.92
Intended Use Requirements
The land must also have been devoted exclusively to its intended use for the preceding year, and
there must be intent to use the land exclusively for this same use in the current year.
PTC Sec 23.83(a)
PTC Sec 23.93(a)
Miscellaneous
Further, in order to qualify for the recreational, park, and scenic special appraisal, the land must
also be used in a way that does not result in accrual of distributable profits, realization of private
gain resulting from payment of compensation in excess of a reasonable allowance for salary or
other compensation for services rendered, or realization of any other form of private gain.
PTC Sec 23.83(a)
Application Procedures
Application
In order to qualify for either special appraisal, a property owner must file an application form
before May 1 in the first year the property would qualify. For good cause shown, the Chief
Appraiser may extend the deadline by written order for a single period not to exceed 60 days.
PTC Sec 23.84(a, b)
PTC Sec 23.94(a, b)
The Chief Appraiser must take action on the application in the same manner as outlined in
section two (2) of this manual.
PTC Sec 23.85
PTC Sec 23.95
Late Application
If a property owner fails to timely file an application, the land is ineligible for special
appraisal.
PTC Sec 23.84(c)
PTC Sec 23.94(c)
97
105
Application Renewal Procedures
Once property has been designated for a special appraisal, the property shall continue to be
eligible for special appraisal without a new application being filed for the duration of the deed
restriction unless the ownership of the land changes or its eligibility ends.
If the Chief Appraiser has good cause to believe that the land is ineligible, a new application may
be mailed to a property owner in order to confirm the land's eligibility.
PTC Sec 23.84(c)
PTC Sec 23.94(c)
Additional Taxes Imposed
Land Not Principally Devoted to Intended Use
If land receives a special appraisal in any given year, at the end of that year the Chief Appraiser
must determine if the land was devoted principally to its intended use.
If it is determined that the land was not used exclusively for its intended use, an additional tax
equal to the difference in the amount of tax actually imposed with benefit of the special appraisal
and the amount of tax that would have been imposed without benefit of the special appraisal is
charged. This amount of additional tax plus interest is included on the next tax statement sent on
this property by the tax assessor-collector.
PTC Sec 23.83(d)
PTC Sec 23.93(d)
Special Appraisal Applied Erroneously
If it is discovered that the special appraisal was granted in error in any one of the five (5)
preceding years, the difference between the appraised value of the land with benefit of the
special appraisal and the market value of the land without benefit of the special appraisal will be
added to the appraisal roll.
PTC Sec 23.84(e)
PTC Sec 23.94(e)
Change in Use Occurs or Deed Restriction Not Applicable
If it is discovered that the land receiving a special appraisal is no longer subject to a deed
restriction or is diverted to a use other than its intended purpose, an additional tax is imposed
equal to the difference between the actual taxes imposed with benefit of the special appraisal for
each of the five preceding years and the tax that would have been imposed without benefit of the
special appraisal, plus interest at an annual rate of seven percent calculated from the dates on
which the differences would have become due for each year.
PTC Sec 23.86(a)
PTC Sec 23.96(a)
98
106
Penalty for Violating Deed Restriction
If land designated for special appraisal is used for a purpose other than the intended purpose
before the term of the deed restriction expires, a penalty is imposed on the land equal to the
difference between the taxes actually imposed with benefit of the special appraisal for the year
in which the violation occurred and the amount of taxes that would have been imposed without
benefit of the special appraisal.
An entry must be made in the appraisal records indicating the amount of penalty and written
notification of the imposition of the penalty must be delivered to the property owner along with
a brief explanation of the procedures for protesting the penalty.
PTC Sec 23.87
PTC Sec 23.97
Taxing Authority Notified
The Chief Appraiser notifies the taxing authority of any additional taxes or penalties that are to
be imposed in order that they may issue tax statements to the property
owner.
99
107
108
Friday Report - Council RequestsSummary of RequestCouncil Member Requestor Date Received Staff AssignedDepartmentCommentsStatus1Stop sign at Shady Oaks and Duncan isdown.Council Member Holland08/22/24Ethan CoxPublic Works -StreetsStaff repaired stop sign.2Shrubs blocking intersection on University Mayor Hudspeth08/20/24Danielle Shaw, GaryPackan, Jessica RobledoCommunity Services Police Parks Staff communicating withthe property owner to havethe shrubs trimmed. Theshrubs are within apermissible range, sothere is no code violation.However, furtherinspection determined thatthe utility boxes obstructview and a 'no turn on red'sign posted. Staffresearched the locationand determined that theintersection was no morecrash-inclined and redlight incidents than anyother mid-volumeintersection.3Protocol for instances that the Mayor is outof officeCouncil Member Byrd08/19/24Kristi FogleCMOStaff responded to CMand provided informationfrom the charter thatoutlines how matters arehandled when the Mayoris out of the office.4Vape/smoke shops. Is there communityconcern or complaints? What are the localstandards and safety measures forchildren?Council Member Byrd08/19/24Danielle Shaw, ScottMcDonaldCommunity Services DevelopmentServicesThere are approximately40 dedicated vape/smokeshops throughout the CIty.The Denton DevelopmentCode allows for smokeshops including vapeshops in commercial-based zoning districts.5Inquiry regarding Redi-MixCouncil Member Byrd08/19/24Brittany Sotelo, ChristineTaylorEconomic DevelopmentStaff researching and willfollow-up with the CM.6Community SolarCouncil Member Byrd08/18/24Antonio PuenteDMEStaff responded to CMand will discuss in detail atupcoming meeting withCM.7Stop Sign Damage and Pothole Repairs Council Member Holland08/18/24Ethan CoxPublic Works -StreetsStaff assessed the site(s)and repaired the stop signand potholes.8TML Exchange Community Engagement Council Member Byrd08/16/24Dustin Sternbeck Marketing and CommunicationStaff responded to CM.Marcom will evaluatesubmission and complete.9Overgrown vegetation on Audra Street Council Member Byrd08/14/24Gary PackanParksStaff visited site, verifiedthe schedule for the mow.Mowing completed theweek of 8/19.10Unhoused population in neighborhood onPaisley StreetCouncil Member McGee08/13/24Jessica Robledo, ScottMcDonaldDevelopment Services PoliceStaff visited the locationand did not observe theconcern expressed in thecomplaint.Page 1 of 1Exported on August 23, 2024 12:50:52 PM PDT109
Meeting Calendar
City of Denton City Hall
215 E. McKinney St.
Denton, Texas 76201
www.cityofdenton.com
Criteria : Begin Date: 8/1/2024, End Date: 10/31/2024
Date Time Meeting LocationMeeting Body
August 2024
8/1/2024 8:00 AM Council Work Session Room
8/1/2024 8:30 AM Development Service Center
8/1/2024 4:00 PM Civic Center Community Room
8/5/2024 5:30 PM Council Work Session Room
8/5/2024 6:00 PM Civic Center Community Room
8/6/2024 2:00 PM Council Work Session Room
&
Council Chambers
8/8/2024 3:00 PM Cancelled
8/8/2024 4:30 PM Development Service Center
8/8/2024 5:30 PM Development Services Center
8/10/2024 9:00 AM Council Work Session Room
8/12/2024 9:00 AM Council Work Session Room
8/12/2024 5:30 PM Development Service Center
8/12/2024 5:30 PM Emily Fowler Central Library
8/13/2024 9:00 AM Solid Waste Training Room
8/14/2024 11:00 AM Development Service Center
8/14/2024 3:00 PM Airport Terminal Meeting Room
8/14/2024 5:00 PM Council Work Session Room
&
Council Chambers
8/20/2024 2:00 PM Council Work Session Room
&
Council Chambers
8/21/2024 9:30 AM Council Work Session Room
8/22/2024 5:30 PM
Agenda Committee
Downtown Economic Development
Committee
Public Art Committee
Board of Ethics
Parks, Recreation and
Beautification Board
City Council
Health & Building Standards
Commission
Community Services Advisory
Committee
Charter Review Committee
City Council
Public Utilities Board
Historic Landmark Commission
Library Board
Committee on the Environment
Economic Development Partnership
Board
Airport Advisory Board
Planning and Zoning Commission
City Council
City Council
Charter Review Committee Development Services Center
Page 1City of Denton Printed on 8/23/2024
110
Date Time Meeting LocationMeeting Body
Meeting Calendar continued...
8/23/2024 9:00 AM Work Session Room
8/23/2024 1:30 PM City Council Work Session Room
8/26/2024 9:00 AM Council Work Session Room
8/26/2024 5:30 PM CANCELLED
8/27/2024 1:00 PM Council Work Session Room
8/28/2024 10:00 AM Council Work Session Room
8/28/2024 1:00 PM City Hall East
Human Resources Training Room
8/28/2024 5:00 PM Council Work Session Room
&
Council Chambers
September 2024
9/5/2024 8:00 AM Council Work Session Room
9/5/2024 8:30 AM Development Service Center
9/5/2024 5:30 PM Development Services Center
9/6/2024 1:00 PM Development Service Center
9/9/2024 9:00 AM Council Work Session Room
9/9/2024 5:30 PM Development Service Center
9/9/2024 5:30 PM North Branch Library
9/9/2024 6:00 PM Civic Center Community Room
9/10/2024 4:00 PM Council Work Session Room
&
Council Chambers
9/11/2024 10:00 AM Animal Services Training Room
9/11/2024 11:00 AM Development Service Center
9/11/2024 3:00 PM Airport Terminal Meeting Room
9/11/2024 5:00 PM Council Work Session Room
&
Council Chambers
9/12/2024 3:00 PM Development Service Center
9/12/2024 4:30 PM Development Service Center
9/17/2024 2:00 PM
Community Partnership Committee
Sustainability Framework Advisory
Committee
Public Utilities Board
Zoning Board of Adjustment
City Council
Mobility Committee
Civil Service Commission
Planning and Zoning Commission
Agenda Committee
Downtown Economic Development
Committee
Charter Review Committee
Bond Oversight Committee
Public Utilities Board
Historic Landmark Commission
Library Board
Parks, Recreation and
Beautification Board
City Council
Animal Shelter Advisory Committee
Economic Development Partnership
Board
Airport Advisory Board
Planning and Zoning Commission
Health & Building Standards
Commission
Community Services Advisory
Committee
City Council Council Work Session Room
&
Council Chambers
Page 2City of Denton Printed on 8/23/2024111
Date Time Meeting LocationMeeting Body
Meeting Calendar continued...
9/19/2024 3:00 PM Development Service Center
9/23/2024 9:00 AM Council Work Session Room
9/23/2024 5:30 PM Development Service Center
9/24/2024 2:00 PM Council Work Session Room
&
Council Chambers
9/25/2024 10:00 AM Council Work Session Room
9/25/2024 12:00 PM Development Service Center
9/25/2024 5:00 PM Council Work Session Room
&
Council Chambers
9/27/2024 1:00 PM Council Work Session Room
October 2024
10/3/2024 8:00 AM Council Work Session Room
10/3/2024 8:30 AM Development Service Center
10/7/2024 5:30 PM Council Work Session Room
10/9/2024 11:00 AM Development Service Center
10/9/2024 3:00 PM Airport Terminal Meeting Room
10/9/2024 5:00 PM Council Work Session Room
&
Council Chambers
10/10/2024 3:00 PM Development Service Center
10/10/2024 4:30 PM Development Service Center
10/14/2024 9:00 AM Council Work Session Room
10/14/2024 5:30 PM Development Service Center
10/14/2024 5:30 PM South Branch Library
10/15/2024 2:00 PM Council Work Session Room
&
Council Chambers
10/22/2024 2:00 PM Council Work Session Room
&
Council Chambers
10/23/2024 5:00 PM
Committee on Persons with Disabilities
Public Utilities Board
Zoning Board of Adjustment
City Council
Mobility Committee
Tax Increment Reinvestment Zone
Number One Board
Planning and Zoning Commission
Sustainability Framework Advisory
Committee
Agenda Committee
Downtown Economic Development
Committee
Board of Ethics
Economic Development Partnership
Board
Airport Advisory Board
Planning and Zoning Commission
Health & Building Standards
Commission
Community Services Advisory
Committee
Public Utilities Board
Historic Landmark Commission
Library Board
City Council
City Council
Planning and Zoning Commission Council Work Session Room
&
Council Chambers
Page 3City of Denton Printed on 8/23/2024
112
Date Time Meeting LocationMeeting Body
Meeting Calendar continued...
10/25/2024 9:00 AM Community Partnership Committee City Hall Conference Room
10/25/2024 1:00 PM Sustainability Framework Advisory
Committee
Council Work Session Room
10/28/2024 9:00 AM Public Utilities Board Council Work Session Room
10/28/2024 5:30 PM Zoning Board of Adjustment Development Service Center
10/30/2024 10:00 AM Mobility Committee Council Work Session Room
Page 4City of Denton Printed on 8/23/2024
113
Meeting Date Item Legistar ID Departments Involved Type Estimated Time
A. Budget Follow-up 24-1679 Finance City Business 1:00
B. Old Alton TBD Water Utilities City Business TBD
Closed Meeting Item(s):Legal (if any)City Business 0:30
Total Est. Time: 1:30
A. Council Appointed Position Complaint Review, Investigation, and Corrective Action
Process 24-1432 Human Resources City Business 0:30
B. Second Follow-Up of Police Property Room Audit (15 min.)24-253 Internal Audit City Business 0:15
C. Follow-up of EMS: Ambulance Billing Audit (15 min.)24-254 Internal Audit City Business 0:15
D. Board of Ethics Pitch TBD Internal Audit Council Request 0:45
E. Value of Solar Study 24-1341 Denton Municipal Electric Council Priority 0:30
F. Two Minute Pitch:24-1272 City Manager's Office Council Request 0:30
Closed Meeting Item(s):Legal (if any)City Business 0:30
Total Est. Time: 3:15
A. Audit of Development Planning 24-252 Internal Audit City Business 0:30
B. Community Housing Initiatives Audit 23-2458 Internal Audit Council Priority 0:30
C. Flock Safety Cameras 24-1537 Police Department City Business 0:30
D. Leak Adjustment Ordinance 24-1632 Water Utilities City Business TBD
E. Two Minute Pitch:24-1272 City Manager's Office Council Request 0:30
Closed Meeting Item(s): Legal (if any)City Business 0:30
Total Est. Time: 2:30
A. Towing Ordinance 24-1538 Police Department City Business 0:30
B. Homelessness Initiative Update TBD City Manager's Office City Business TBD
C. Two Minute Pitch:24-1494 City Manager's Office Council Request 0:30
Closed Meeting Item(s): Legal (if any)City Business 0:30
Total Est. Time: 1:30
A. Business Inclusion Program TBD Procurement Council Priority 0:30
B. Two Minute Pitch:24-1495 City Manager's Office Council Request 0:30
Closed Meeting Item(s): Legal (if any)City Business 0:30
Total Est. Time: 1:30
A. Two Minute Pitch:24-1556 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. Two Minute Pitch:24-1557 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:
Item Legistar ID Departments Type Estimated Work
Session Date
Parking Minimum TBD Development Services Council Request TBD
Audit of Park Management & Planning (30 min.)24-255 Internal Audit City Business TBD
Mosely Road Landfill 24-1025 Solid Waste City Business TBD
Item Dates Departments Type Estimated Work
Item Date Approved Department Estimated Hours to Complete Requestor
Vote Centers Resolution 10/17/2023 City Manager's Office TBD CM McGee
Election Day Holiday 6/18/2024 Human Resources TBD CM McGee
September 10 (IF NEEDED FOR BUDGET)
Work Session (@4:00 p.m.)
Special Called Meeting (Upon conclusion of the
Work Session)
October 15
Work Session (@2:00 p.m.)
Regular Called Meeting (@6:30 p.m.)
Approved Council Pitches to be Scheduled
NO MEETING - OCTOBER 1 - NATIONAL NIGHT OUT
Other Major Items for Meeting: Budget Public Hearing
Other Major Items for Meeting: Budget Adoption
Council Priorities and Significant Work Plan Items
to be Scheduled
Other Major Items for Meeting:
November 5
Work Session (@2:00 p.m.)
Regular Called Meeting (@6:30 p.m.)
November 19
Work Session (@2:00 p.m.)
Special Called Meeting (Upon conclusion of the
Work Session)
October 22
Work Session (@2:00 p.m.)
Special Called Meeting (Upon conclusion of the
Work Session)
Other Major Items for Meeting:
Work Session To Be Determined
Other Major Items for Meeting:
September 17
Work Session (@2:00 p.m.)
Regular Called Meeting (@6:30 p.m.)
September 24
Work Session (@2:00 p.m.)
Special Called Meeting (Upon conclusion of the
Work Session)
Tentative Work Session Topics and Meeting Information
Updated: August 23, 2024
*This is for planning purposes only. Dates are subject to change.114
1 Street Closure Report: Upcoming ClosuresSCR Aug 26th - Sep 1stStreet/ IntersectionFromToClosure StartDateClosure EndDateDescriptionDepartmentDepartment Contact Closure Type1Countess LnThoroughbred TrlCul-de-Sac09/02/24 09/27/24 Sidewalk RepairStreetsRoy San MiguelLane ClosureExported on August 23, 2024 11:48:57 AM CDT115
2 Street Closure Report: Current ClosuresStreet/ IntersectionFromToClosure StartDateClosure EndDateDescriptionDepartmentDepartment Contact Closure Type1Allred RdOakleaf TrlJohn Paine Rd04/26/24 08/30/24 New road for Allred forSagebrook PH llPublic Works Inspections Kent Bull RiversFull Closure2Audra LnStockton StMockingbird Ln07/29/24 08/30/24 Connection new storm drainageto existing City of Dentondrainage.Private DevelopmentZabdiel MotaLane Closure3Bernard StAcme StRoselawn Dr05/30/23 08/30/24 Utility installations andpavement replacement.EngineeringScott FettigFull Closure4Bonnie Brae St SN I-35 E Service rdHickory St08/21/24 08/27/24 Water Dept. replacing valve Public Works InspectionsWaterAlexander CervantesLane Closure5Brandywine StCopper Ridge StBriarwood St08/26/24 09/20/24 Curb and Asphalt Repair StreetsRoy San MiguelLane Closure6Central AveMaple StHighland St06/03/24 09/06/24 Utility installations andpavement replacement.EngineeringScott FettigFull Closure7Charlotte StAve HBonnie Brae St S08/21/24 08/27/24 Water Dept. replacing valve Public Works InspectionsWaterAlexander CervantesFull Closure8Crescent StEctor StHillcrest St12/27/23 08/30/24 Utility installations andpavement replacement.EngineeringScott FettigFull Closure9Edwards Rd@ Colorado Blvd@ Edwards/DCTA Rail Rd06/07/24 09/06/24 Permanent Road Closure iscoming soon (anticipate within 2weeks). Will occur when newMayhill/Edwards can be openedand 2 new Mayhill Signals(@Colorado and @Edwards)are working. Signs andMessage Boards will providedetailsOtherTracy L. Beck, PE, PMP Lane Closure10Edwards Rd (FKA Mayhill Rd) Leafy LnMayhill Rd (New Road)06/07/24 09/06/24 Opening of New RoadConnection (New Edwards toMayhill) is coming soon(anticipate within 2 weeks). Willoccur when 2 new MayhillSignals (@Colorado and@Edwards) are working. Signsand Message Boards willprovide detailsEngineering OtherTracy L. Beck, PE, PMP Full Closure11Elm stHickory stMcKinney St08/26/24 09/30/24 TxDOT Roadway reconstruction TXDoTSeth GarciaFull Closure12Hickory Creek RdRiverpass DrFM 183003/13/23 12/31/25 Bridge InstallationEngineeringTracy BeckFull Closure13Hill Alley StJackson StMartin St08/26/24 08/30/24 Asphalt milling & resurfacing EngineeringSeth GarciaRolling Closure14Hillcrest StPanhandle StCrescent St12/27/23 08/30/24 Utility installations andpavement replacement.EngineeringScott FettigFull Closure15Industrial StMill StDead end08/26/24 08/30/24 Asphalt milling and resurface EngineeringSeth GarciaLane Closure16Jamestown LnMistywood LnLocksley Ln07/29/24 08/30/24 Trench Repair forNeighborhood 4EngineeringSheldon GatewoodRolling Closure17Locust StHickory StMcKinney St08/26/24 09/30/24 TxDOT Roadway reconstruction TXDoTSeth GarciaFull Closure18Maid Marion PlLocksley LnJamestown Ln07/29/24 08/30/24 Trench Repair forNeighborhood 4EngineeringSheldon GatewoodRolling Closure19Mayhill Rd@ Colorado BlvdIntersection01/31/24 09/06/24 This closure will encompass thereconstruction of the Mayhill Rd/ Colorado Blvd Intersection.EngineeringTracy BeckLane Closure20Mayhill Rd (SB)University Dr (US 380)Prominence Pkwy04/15/24 09/06/24 Installation of new drivewayapproachesPrivate Development PublicWorks InspectionsZabdiel MotaLane Closure21Mill Pond RdEmerson LnOld North Rd07/29/24 08/30/24 Trench Repair forNeighborhood 4EngineeringSheldon GatewoodRolling Closure22Montecito DrHickory Creek RdPalo Verde Dr05/28/24 08/30/24 Street ReconstructionStreetsRoy San MiguelFull Closure23Oak / Hickory StBonnie Brae StN Texas Blvd08/15/24 08/29/24 DME Conduit and Caved inTrench RepairPublic Works Inspections Ethan KeithFull Closure24Ocean DrAtlantic DrNautical Lane08/26/24 09/10/24 Sanitary Sewer installPrivate DevelopmentGavin PetnerFull Closure25Panhandle StHeritage TrlStanley St07/15/24 09/06/24 Drive ApproachPublic Works Inspections Collin ColeFull Closure26Potomac PkwyShenandoah TrailStone Mountain Dr08/19/24 09/13/24 Concrete Panel repairStreetsRoy San MiguelLane Closure27Robertson StCook StSkinner St08/26/24 08/30/24 Asphalt milling and resurfacing EngineeringSeth GarciaRolling Closure28Sycamore StExposition StRailroad Tracks on Sycamore 08/17/23 09/13/24 Paving improvements fromExposition to RailroadPublic Works Inspections Stephany TrammellFull Closure29Welch St SEagle DrHighland St06/03/24 08/31/24 Utility installations andpavement replacement.EngineeringScott FettigFull Closure Exported on August 23, 2024 11:49:16 AM CDT116
3 Street Closure Report: Completed ClosuresStreet/ IntersectionFromToClosure StartDateClosure EndDateDescriptionDepartmentDepartment Contact Closure Type1Ave DChestnut StMulberry St06/03/24 08/16/24 Utility installations andpavement replacement.EngineeringScott FettigFull Closure2Bell AveSycamore StPrairie St08/21/23 07/31/24 Utility installations andpavement replacement.EngineeringScott FettigRolling Closure3Bonnie Brae2850 N. Bonnie Brae3392 N. Bonnie Brae07/29/24 08/02/24 Reeves Elementary SchoolDrive approach pourPrivate DevelopmentGavin PetnerLane Closure4Bonnie Brae St & Riney RdintersectionBonnie Brae St @ Riney Rd Riney Rd @ Bonnie Brae St 06/10/24 07/31/24 Floyd Smith going to install 5ftwide temp sidewalk atsoutheast corner of theintersectionOtherMuhamad MadhatLane Closure5Bonnie Brae St SAirport Road / FM 1515 Walt Parker Dr07/29/24 08/16/24 Installation of Sanitary Sewerline.EngineeringRobin DavisFull Closure6Broken Arrow RdDunes StOld Orchard Ln04/22/24 07/29/24 Utility Replacement & StreetReconstructionEngineeringTaylor HoltFull Closure7Broken Bow StWindsor DrDunes St04/22/24 07/29/24 Utility Replacement & StreetReconstructionEngineeringTaylor HoltFull Closure8Chestnut StAve CAve D06/03/24 08/16/24 Utility installations andpavement replacement.EngineeringScott FettigFull Closure9Collins StJohnson StDead End West08/22/23 07/26/24 Utility installations andpavement replacement.EngineeringScott FettigFull Closure10Dominion StRealm StProvince St07/29/24 08/01/24 Concrete Panel RepairRoy San MiguelLane Closure11Dunes StBroken Arrow RdBroken Bow St04/22/24 07/29/24 Utility Replacement & StreetReconstructionEngineeringTaylor HoltFull Closure12Dunes St@ Broken Bow StIntersection07/26/24 07/29/24 Concrete Intersection Pour forNeighborhood 4 ProjectEngineeringSheldon GatewoodFull Closure13HeadleeBolivarDenison07/24/24 07/29/24 Street repairsPublic Works InspectionsStreetsDelilah GarciaFull Closure14Heritage TrlLinden DrPanhandle St07/15/24 08/09/24 Working on drive approach Public Works Inspections Collin ColeLane Closure15Highland StLocust StWainwright St01/30/23 07/31/24 Utility installations andpavement replacement.EngineeringScott FettigFull Closure16Kilkenny CtCounty Club RdCul V Sac07/15/24 08/16/24 Curb and Valley Gutter Repair StreetsRoy San MiguelLane Closure17Maple StElm StCarroll Blvd09/15/23 07/26/24 Utility installations andpavement replacement.Scott FettigFull Closure18Maple StLocust StElm St04/19/24 07/26/24 Pavement replacement. EngineeringScott FettigFull Closure19Maple StCarroll BlvdElm St07/05/23 07/26/24 Utility installations andpavement replacement.EngineeringScott FettigFull Closure20Maple StAve DAve A01/22/24 08/01/24 Pavement replacement. EngineeringScott FettigRolling Closure21Masch Branch RdUniversity Dr (US 380)Hampton Rd02/26/24 08/02/24 Reconstruction of Center lane,adding turn lane.Private Development PublicWorks InspectionsEthan KeithLane Closure22Mesa DrBandera StUniversity Dr / US 38007/29/24 08/02/24 Atmos gas relocation streetrepairsAtmosGavin PetnerLane Closure23Montecito DrHickory Creek RdClear River Ln06/03/24 08/09/24 ADA and Sidewalk Repair StreetsRoy San MiguelLane Closure24Mulberry StLocust StElm St02/19/24 07/30/24 Utility installations andpavement replacement.EngineeringScott FettigFull Closure25Mulberry StBell AveIndustrial St08/21/23 08/16/24 Utility installations andpavement replacement.EngineeringScott FettigFull Closure26Panhandle StHeritage TrlPanhandle Dr07/15/24 08/23/24 Connecting to existing MH Public Works Inspections Collin ColeLane Closure27Pierce StMaple StHighland St07/05/23 07/31/24 Utility installations andpavement replacement.Scott FettigFull Closure28Prairie StLocust StBradshaw St04/01/24 07/31/24 Utility installations andpavement replacement.Scott FettigRolling Closure29Stadium DrBonnie Brae StStadium Dr07/29/24 08/24/24 Installation of Sanitary Sewerline crossing Stadium Drive, NOACCESS TO UNT STADIUMFROM BONNIE BRAE. Useparking lot entrance off 35EService Rd or North Texas Blvdto access StadiumEngineeringRobin DavisFull Closure30Stallion StOak Creek LnCul-de-sac07/24/24 07/29/24 Driveway RepairPublic Works Inspections Delilah GarciaLane Closure Exported on August 23, 2024 11:49:47 AM CDT117
Street/ IntersectionFromToClosure StartDateClosure EndDateDescriptionDepartmentDepartment Contact Closure Type31Texas StBell Ave NVine St06/14/24 07/26/24 Atmos is boring with rig inTexas St, south, west, andnorthAtmosOmar RojasFull Closure32Texas StBell Ave NVine St06/14/24 07/26/24 Atmos is boring with rig inTexas St, south, west, andnorthAtmosOmar RojasFull Closure Exported on August 23, 2024 11:49:47 AM CDT118